İzmir Ekonomi Üniversitesi
  • TÜRKÇE

  • GRADUATE SCHOOL

    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
    Course Lecturer(s)
    Assistant(s)
    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

    The students who succeeded in this course;

    • Will be able to explain the framework for financial statement analysis.
    • Will be able to explain business and industrial analysis as the basis of Financial statement analysis
    • Will be able to explain fundamental and technical analysis.
    • Will be able to discuss the accounting analysis in Financial statement analysis, considering the International Accounting Principles
    • 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 Weigthing
    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
    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.

    -
    -
    -
    -
    -

    *1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

     


    NEW GÜZELBAHÇE CAMPUS

    Details

    GLOBAL CAREER

    As Izmir University of Economics transforms into a world-class university, it also raises successful young people with global competence.

    More..

    CONTRIBUTION TO SCIENCE

    Izmir University of Economics produces qualified knowledge and competent technologies.

    More..

    VALUING PEOPLE

    Izmir University of Economics sees producing social benefit as its reason for existence.

    More..

    BENEFIT TO SOCIETY

    Transferring 22 years of power and experience to social work…

    More..
    You are one step ahead with your graduate education at Izmir University of Economics.