PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
ISY 621	FINANCIAL REPORTING AND ANALYSIS	3 + 0	1st Semester	10

COURSE DESCRIPTION

Course Level	Doctorate Degree
Course Type	Elective
Course Objective	To teach the preparing, reporting and analyzing of financial tables within the framework of existing and international accounting standards.
Course Content	Preparation of financial reports economically and institutionally, financial statements and analysis, the role of financial information in credit risk evaluation, international financial reporting and inflation. .
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Learns International Financial Reporting Standards (IFRS)
2	Recognize Differences between IFRS and Existing Standards
3	Learns Preparation of Financial Reports
4	Learns Analysis of Financial Reports

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07
LO 001	2	5	2		5	2
LO 002	3	5			5	2
LO 003	3	5			5
LO 004	3	5	3	2	5	1	2
Sub Total	11	20	5	2	20	5	2
Contribution	3	5	1	1	5	1	1

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	6	84
Assignments	5	8	40
Mid-terms	1	25	25
Final examination	1	24	24
Presentation / Seminar Preparation	3	15	45
Total Work Load ECTS Credit of the Course			260 10

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2019-2020 Fall	1	UMUT UYAR

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
ISY 621	FINANCIAL REPORTING AND ANALYSIS	3 + 0	1	Turkish	2019-2020 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Assoc. Prof. Dr. UMUT UYAR	uuyar@pau.edu.tr		İİBF B0006	%

Goals		To teach the preparing, reporting and analyzing of financial tables within the framework of existing and international accounting standards.
Content		Preparation of financial reports economically and institutionally, financial statements and analysis, the role of financial information in credit risk evaluation, international financial reporting and inflation. .

Topics

Weeks	Topics
1	Global Dimension of International Financial Reporting Standards
2	Introduction of International Financial Reporting Standards
3	Fundamentals of International Financial Reporting Standards
4	Differences between IFRS and Existing Standards
5	Preparation of Balance Sheet and Income Statement
6	Preparation of Cash-Flow Statement and Funds Flow Statement
7	Preparation of Other Financial Reports
8	Midterm Exam
9	Standards of Conglomerate Financial Statements and Partnerships Accountings, Fundamentals of Conglomerate Balance Sheet and Income Statement
10	Reporting of Foreign Subsidiary Companies
11	Analysis of Financial Reports with Using Different Methods
12	Analysis of Financial Reports with Using Different Methods
13	Case Studies
14	Case Studies

Materials

Materials are not specified.

Resources

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student