GRADUATE SCHOOL
Master of Business Administration - Distance Learning (e-MBA) (English)
EBA 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
|
|
EBA 573
|
Fall/Spring
|
3
|
0
|
3
|
5
|
| Prerequisites |
None
|
|||||
| Course Language |
English
|
|||||
| Course Type |
Elective
|
|||||
| Course Level |
Second Cycle
|
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| Mode of Delivery | Online | |||||
| Teaching Methods and Techniques of the Course | Problem Solving | |||||
| 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;
|
| 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. |
|
|
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 |
| 1 | Overview of Financial Statement Analysis | Chapter 1 - Financial Reporting & Analysis Charles H . Gibson,11e, PKG ISBN-13: 978-0-324-65742-5 |
| 2 | Introduction to Financial Reporting - The regulatory framework. | Chapter 1- Interpretation and application of International Financial Reporting Standards, Wiley, PKF International Ltd, ISBN: 978-1-119-69936-1 |
| 3 | The IASB conceptual framework & IAS 1 Presentation of Financial Statements | Chapter 2- Interpretation and application of International Financial Reporting Standards, Wiley, PKF International Ltd, ISBN: 978-1-119-69936-1 |
| 4 | IAS 1 Presentation of Financial Statements, introduction to set of financial statements | Chapter 3- Interpretation and application of International Financial Reporting Standards, Wiley, PKF International Ltd, ISBN: 978-1-119-69936-1 |
| 5 | IAS 7 The statement of Cash flow | Chapter 6- Interpretation and application of International Financial Reporting Standards, Wiley, PKF International Ltd, ISBN: 978-1-119-69936-1 |
| 6 | Financial Statement Analysis | Chapter 5- Financial Reporting & Analysis Charles H . Gibson,11e, PKG ISBN-13: 978-0-324-65742-5 |
| 7 | IAS 8 Accounting Policies,Changes in Accounting Estimates & Errors, IAS 10 Events after the reporting period | Chapter 7- Interpretation and application of International Financial Reporting Standards, Wiley, PKF International Ltd, ISBN: 978-1-119-69936-1 & www.iasplus.com |
| 8 | IAS 16 Property, Plant & Equipment - IAS 36 Impairment of Assets | Chapter 9&Chapter 13- Interpretation and application of International Financial Reporting Standards, Wiley, PKF International Ltd, ISBN: 978-1-119-69936-1 & www.iasplus.com |
| 9 | IAS 2 Inventories | Chapter 8- Interpretation and application of International Financial Reporting Standards, Wiley, PKF International Ltd, ISBN: 978-1-119-69936-1 & www.iasplus.com |
| 10 | IAS 18 Revenue | Chapter 20- Interpretation and application of International Financial Reporting Standards, Wiley, PKF International Ltd, ISBN: 978-1-119-69936-1 & www.iasplus.com |
| 11 | Midterm | |
| 12 | Presentations | |
| 13 | Presentations | |
| 14 | Presentations | |
| 15 | Review of the semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | Interpretation and application of International Financial Reporting Standards, Wiley, PKF International Ltd, ISBN: 978-1-119-69936-1 Financial Reporting & Analysis Charles H . Gibson,11e, PKG ISBN-13: 978-0-324-65742-5 |
| Suggested Readings/Materials | www.iasplus.com IFRS Guide in Your Pocket-2019, Deloitte |
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
|
60
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
40
|
| 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
|
3
|
42
|
| Field Work |
0
|
||
| Quizzes / Studio Critiques |
0
|
||
| Portfolio |
0
|
||
| Homework / Assignments |
0
|
||
| Presentation / Jury |
1
|
10
|
10
|
| Project |
0
|
||
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
1
|
20
|
20
|
| Final Exam |
1
|
20
|
20
|
| Total |
140
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
|
#
|
Program Competencies/Outcomes |
* Contribution Level
|
||||
|
1
|
2
|
3
|
4
|
5
|
||
| 1 | To be able to demonstrate general business knowledge and skills. |
X | ||||
| 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. |
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*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest