INTERNATIONAL FINANCIAL REPORTING STANDARDS

Course Description

INTERNATIONAL FINANCIAL REPORTING STANDARDS

INTERNATIONAL FINANCIAL REPORTING STANDARDS

Evaluation Tools (Active Term)

No evaluation items have been defined.

Course outcomes

1. 01 identify the IASB and its conceptual framework
2. 02 differentiate between shareholders' equity: share capital and reserves
3. 03 discuss Fair value measurment
4. 04 discuss the type of prvisions and financial instrument recognition criteria

Course Syllabus

Reference Books & Course Materials

1. 01 picker, leo, loftus, wise, clark, and alfredson. Applying internatinal financail reporting standards, 3rd edition

Learning Outcomes

No learning outcomes have been defined.

Program Outcomes

1. To be able to interpret and evaluate the discussions on the theoretical aspects of International Banking and Finance.
2. To be able to identify regional and global problems that directly or indirectly affect financial issues, to develop solutions and strategies based on evidence and research.
3. To be able to define, evaluate and interpret the classical and current theories of international banking and finance policies and strategies, differences and relationships between them.
4. To have social, scientific and ethical values in the collection, interpretation, announcement and application of data in the field of international banking and finance and to assimilate these values.
5. To be able to follow, understand, interpret and analyze the changing trends in banking and financial activities in the world at an advanced level, and apply innovation and innovative working principles.
6. To be able to set goals and take initiatives to achieve them, to be creative and open to criticism and to have professional competencies at an advanced level.
7. To have an advanced level of foreign language to follow and use the information in the field and to communicate with colleagues.
8. To have advanced computer software and hardware knowledge required by the field of International Banking and Finance, and to be able to use information and communication technologies at an advanced level.
9. To be able to use theoretical and practical knowledge gained in the field of International Banking and Finance at an advanced level.
10. To be able to benefit from other fields that form the basis of financial policies and to understand the interaction between these disciplines.
11. To be able to examine the basic problems in the field of International Banking and Finance with scientific methods, to interpret and evaluate the data.
12. To be able to take responsibility individually and as a team member to solve complex problems encountered in practice related to International Banking and Finance, and to produce solutions.
13. To be able to critically evaluate the knowledge and skills acquired in the fields of International Banking and Finance, to determine learning needs and to carry the learning process to an advanced level.
14. To inform experts or non-experts on financial issues, to share their ideas and problems and solution methods by supporting them with quantitative and qualitative data.

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