Rapor Tarihi: 22.12.2025 17:53
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| International Accounting Standards in Healthcare Organizations | SKY616 | Turkish | Compulsory | 3 + 0 | 3.0 | 10.0 |
| Prerequisite Courses | |
| Course Level | Graduate |
| Mode of delivery | face to face |
| Course Coordinator | Prof. Dr. Enver BOZDEMİR |
| Instructor(s) | |
| Goals | Giving theoretical and practical information about Generally Accepted Accounting Principles (GAAP), International Accounting (IAS) and Financial Reporting Standards (IFRS) and Turkish Accounting (TAS) and Financial Reporting Standards (TFRS) |
| Course Content | Definition and Importance of Accounting Standards: Turkish Accounting and Financial Reporting Standards / Conceptual Framework / TAS 1: Presentation of Financial Statements / TAS 2: Inventories / TAS 7: Statement of Cash Flows / TAS 8: Accounting Policies, Changes in Accounting Estimates and Errors / TAS 12: Income Taxes / TAS 16: Property, Plant and Equipment / TAS 18: Revenue / TAS 21: The Effects of Changes in Foreign Exchange Rates / TAS 23: Borrowing Costs / TAS 29: Financial Reporting in Hyperinflationary Periods / TAS 36: Impairment of Assets / TAS 38: Intangible Assets |
| # | Öğrenme Kazanımı |
| 1 | Mastering national and international accounting legislation |
| 2 | To be able to produce solutions to special accounting problems within the framework of current legislation |
| 3 | To be able to use financial reporting standards effectively for financial analysis |
| 4 | To be able to interpret financial statements in the light of accounting standards |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Definition, importance and scope of accounting standards; conceptual framework of Turkish Accounting and Financial Reporting Standards | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| 2. Week | IAS 1: Presentation of Financial Statements | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| 3. Week | TAS 2: Inventories | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| 4. Week | IAS 7: Statement of Cash Flows | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| 5. Week | TAS 8: Accounting Policies, Changes in Accounting Estimates and Errors | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| 6. Week | TAS 12: Income Taxes | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| 7. Week | TAS 16: Property, Plant and Equipment | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| 8. Week | TAS 16: Property, Plant and Equipment | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| 9. Week | Repetition of topics | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| 10. Week | TAS 21: The Effects of Changes in Foreign Exchange Rates | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| 11. Week | TAS 23: Borrowing Costs | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| 12. Week | TAS 34: Interim Financial Reporting and TAS 29: Financial Reporting in Hyperinflationary Periods | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| 13. Week | TAS 36: Impairment of Assets | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| 14. Week | TAS 38: Intangible Assets | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation), Practice |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Ability to identify the health needs of the community and the demand for health services | ✔ | |||||
| 3 | Ability to conduct economic and financial analysis of healthcare services | ✔ | |||||
| 3 | Ability to conduct economic and financial analysis of healthcare services | ✔ | |||||
| 7 | Proficiency in using statistical analysis, reporting, interpretation, and decision-making | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 |
|---|---|---|---|---|
| PY1 | 4 | 5 | 3 | 4 |
| PY3 | 4 | 5 | 4 | 5 |
| PY7 | 4 | 3 | 5 | 5 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 14 | 5 | 70 |
|
Sınavlar |
Midterm 1 | 1 | 10 | 10 |
| Midterm 2 | 1 | 35 | 35 | |
| Homework 1 | 1 | 40 | 40 | |
| Homework 2 | 1 | 10 | 10 | |
| Final | 1 | 30 | 30 | |
| Practice | 1 | 40 | 40 | |
| Practice End-Of-Term | 1 | 10 | 10 | |
| Classroom Activities | 1 | 10 | 10 | |
| Total Workload | 255 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 10.0 | ||
