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SYLLABUS

Name International Financial Reporting Standards


Code Academic Theory Practice
Credit ECTS
Semester hour/week hour/week
Fall -
Language  Azerbaijan  Turkish X English
Type  Compulsory  Elective
Lecturer Dr. Khalid Karimli, ACCA
Outside office khalid.karimli@gmail.com, https://www.facebook.com/xalid.karimli
hours and You are encouraged to contact me during non-class hours whenever my
location guidance is needed for learning and homework.

Purpose To develop knowledge, understanding and application of International Financial


Reporting Standards and the concepts and principles which underpin them

Learning On completion of the Course students should be able to:


Outcomes  Understand and explain the structure of the international professional and
conceptual framework of accounting
 Apply relevant financial reporting standards to key elements of financial
reports
 Identify and apply disclosure requirements for companies relating to the
presentation of financial reports and notes
 Prepare group financial statements (excluding statements of cash flows for
groups) including subsidiaries, associates and joint ventures
Method of
Lecturing, demonstrating, collobarating
teaching
Content
Main resources International Financial Reporting Standards, ACCA Dip IFR study book
Additional
ACCA F7 and other relevant materials
Resources

WEEKLY COURSE PLAN AND TOPICS


Week Topics
1
Framework for the Preparation and Presentation of Financial Statements –IAS 1

2 Revenue recognition –IAS 18


3 Accounting policies, changes in accounting estimates and errors – IAS 8
4 Property, plant and equipment –IAS 16
5 Borrowing costs, Government grants and Investment properties– IAS, 23, IAS 20, IAS 40
6 Impairment of assets –IAS 36
7 Leases -IAS 17
8 Midterm
9 Intangible assets and goodwill – IAS 38
10 Inventories –IAS 2
11 Construction contracts - IAS 11
12 Financial instruments -IAS 32

1
13 Liabilities – provisions, contingent assets and liabilities –IAS 37
14 First time adoption of International Financial Reporting Standards –IFRS 1
15 Discussing modern developments in Accounting

Grading

PERFORMANCE ASSIGNMENT SYSTEM


Method Number Contribution
Midterm 1 40 mark
Term Project - 10 mark
75% Compulsory
Cource attendance -
attendance
Other (Explain) - -

Final exam 1 50 mark