Master of Business Administration - Distance Learning (e-MBA) (Turkish)

EISL 573 | Course Introduction and Application Information

Course Name

International Financial Reporting and Analysis

Code	Semester	Theory (hour/week)	Application/Lab (hour/week)	Local Credits	ECTS
EISL 573	Fall/Spring	3	0	3	5

Prerequisites	None
Course Language	Turkish
Course Type	Elective
Course Level	Second Cycle
Mode of Delivery	Online
Teaching Methods and Techniques of the Course	Problem Solving
National Occupation Classification	-
Course Coordinator	Prof. Dr. Arıkan Tarık SAYGILI
Course Lecturer(s)	Doç. Dr. Ayşegül Çimen
Assistant(s)	Araş. Gör. Beyza Gürel

Course Objectives

The objective of this course is to improve the students’ knowledge of the varying accounting and financial reporting practice. Moreover the objective of this course is to focus on dynamic business environment, business decisions, strategies and performance. To be able to analyze basic financial statements by using different tools and techniques this course will focus on analyzing financing, investing and operating activities.

Learning Outcomes

#	Content	PC Sub	* Contribution Level
#	Content	PC Sub	1	2	3	4	5
1	Will be able to explain the framework for financial statement analysis.
2	Will be able to explain business and industrial analysis as the basis of Financial statement analysis
3	Will be able to explain fundamental and technical analysis.
4	Will be able to discuss the accounting analysis in Financial statement analysis, considering the International Accounting Principles
5	Will be able to explain conceptual framework for Turkish accounting system and International accounting system.

Course Description

This course examines Financial statement analysis, stressing the business and industrial analysis. The Framework of the international financial reporting standards and the notable standards will be discussed.

Course Category	Core Courses
	Major Area Courses	X
	Supportive Courses
	Media and Management Skills Courses
	Transferable Skill Courses

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week	Subjects	Related Preparation	Learning Outcome
1	Overview of Financial Statement Analysis	Chapter 1: Overview of Financial Statement Analysis, sf.2 42
2	Financial Reporting and Analysis	Chapter 2: Financial Reporting and Analysis, sf. 60 97
3	Analyzing Financing Activities	Chapter 3: Analyzing Financing Activities, sf.114 166
4	Analyzing Financing Activities	Chapter 4: Analyzing Investing Activities, sf. 194 224
5	Analyzing Financing Activities	Chapter 6: Analyzing Operating Activities, sf. 296 347
6	Overview of Turkish Accounting Environment
7	Introduction to IFRS Conceptual Framework	Conceptual Framework, http://www.iasb.org/IFRSs/IFRS.htm
8	IAS 1 Presentation of Financial Statements	IAS 1, http://www.iasb.org/IFRSs/IFRS.htm TMS 1, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38
9	IAS 7: Statement of Cash Flows	IAS 7, http://www.iasb.org/IFRSs/IFRS.htm TMS 7, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38
10	IAS 2: Inventories	IAS 2, http://www.iasb.org/IFRSs/IFRS.htm TMS 2, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38
11	IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors IAS 10: Events After the Balance Sheet Date	IAS 8, http://www.iasb.org/IFRSs/IFRS.htm TMS 8, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38
12	IAS 16: Property, Plant and Equipment	IAS 16, http://www.iasb.org/IFRSs/IFRS.htm TMS 16, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38
13	IAS 36 Impairment of Assets & IAS 23 Borrowing Costs	IAS 36, http://www.iasb.org/IFRSs/IFRS.htm TMS 36, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38
14	IAS 18: Revenue	IAS 18, http://www.iasb.org/IFRSs/IFRS.htm TMS 18, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38
15	IAS 37: Contingent Liabilities & Assets	IAS 37, http://www.iasb.org/IFRSs/IFRS.htm TMS 37, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38
16	Review of the Semester

Course Notes/Textbooks
Suggested Readings/Materials

EVALUATION SYSTEM

Semester Activities	Number	Weighting	LO 1	LO 2	LO 3	LO 4	LO 5
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury	1	20
Project
Seminar / Workshop
Oral Exams
Midterm	1	40
Final Exam	1	40
Total

Weighting of Semester Activities on the Final Grade	2	20
Weighting of End-of-Semester Activities on the Final Grade	1	80
Total

ECTS / WORKLOAD TABLE

Semester Activities	Number	Duration (Hours)	Workload
Theoretical Course Hours (Including exam week: 16 x total hours)	16	3	48
Laboratory / Application Hours (Including exam week: '.16.' x total hours)	16		0
Study Hours Out of Class	14	2	28
Field Work			0
Quizzes / Studio Critiques			0
Portfolio			0
Homework / Assignments			0
Presentation / Jury	1	15	15
Project			0
Seminar / Workshop			0
Oral Exam			0
Midterms	1	25	25
Final Exam	1	25	25
		Total	141

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#	PC Sub	Program Competencies/Outcomes	* Contribution Level
#	PC Sub	Program Competencies/Outcomes	1	2	3	4	5
1	To be able to demonstrate general business knowledge and skills.		-	-	-	-	-
2	To be able to demonstrate business communication skills effectively.		-	-	-	-	-
3	To be able to deliver creative and innovative solutions to the business-related problems.		-	-	-	-	-
4	To be able to evaluate the performance of business organizations through a holistic approach.		-	-	-	X	-
5	To be able to take a critical perspective in evaluating business knowledge.		-	-	-	-	X
6	To be able to exhibit an ethical and socially responsible behavior in conducting research and making business decisions.		-	-	-	-	-
7	To be able to solve business related problems using analytical and technological tools and techniques.		-	-	-	-	-
8	To develop a solution to business problems through systematic research.		-	-	-	-	-
9	To be able to use a foreign language to follow information about the field of business and participate in discussions in academic environments.		-	-	-	-	-