ACC 463 International Financial Reporting Standards (IFRS)
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This course is an introductory course on international financial reporting. It focuses on the main aspects of international account and financial reporting standards by comparing with Turkish Accounting System. Topics covered include preparation of financial statements, inventory, cash flow statements, accounting policies plant, property and equipment, revenue, investment property, intangible assets, operating segments, impairment of assets, provisions, contingent liabilities and assets, foreign exchange rates, inflation and some financial instruments.
Credit units: 3 ECTS Credit units: 5, Prerequisite:
ACC 253 and ACC 258.
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