CANKIRI KARATEKIN UNIVERSITY Bologna Information System


  • Course Information
  • Course Title Code Semester Laboratory+Practice (Hour) Pool Type ECTS
    Accounting Standards CMU216 SPRING 3+1 E 4
    Learning Outcomes
    1-Turkey / International Accounting Standards knows the basic concepts.
    2-Turkey / international accounting standards in accordance with accounting practices to make.
    3-Uniform Accounting System of Turkey / make a general assessment of compliance with international accounting standards.
    4-Turkey / international Financial Reporting describes the innovations introduced in the preparation of financial reports and presentations of the Standard.
    5-Turkey / discuss its financial statements prepared according to international financial reporting standards.
    6-To give detailed information about BOBI FRS (Large and Medium Enterprises Financial Reporting Standards).
    Prerequisites -
    Language of Instruction Turkish
    Responsible Öğr.Gör.Süleyman DÖNERTAŞ
    Instructors -
    Assistants -
    Resources K1-Prof Dr. Nuray CÖMERT, Doç.Dr.Çağla Ersen CÖMERT, İSMMMO, Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı
    Supplementary Book YK1-Public Oversight Authority, Accounting Standards (kgk.gov.tr)
    Goals 1. International / Turkey provide detailed information about the 2nd International Accounting Standards / Turkey to compare with the Uniform Accounting System Accounting Standards. 3. Accounting practices, International / Turkey Accounting Standards? To be able to do accordingly.
    Content Chapter 1 - Conceptual Framework and Financial Statements / Chapter 2 - Cash Flow Statement Chapter 3- Accounting Policies, Estimates and Inaccuracies / Chapter 4 - Events after the reporting period / Chapter 5 - Revenue / Chapter 6 - Stocks / Chapter 7- Agricultural Activities / Chapter 9- Financial research and Equity / Chapter 12- Tangible Fixed Assets / Chapter 13-Investment properties Chapter 14- Intangible assets. / Chapter 16- Government incentives / Chapter 18- Impairment of assets / Chapter 21- Business Combinations / Chapter 23- Taxes on income / Chapter 26- Footnotes
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