107年第2學期-1680 中級會計 課程資訊
Characteristics of accounting are the identification, measurement, and communication of financial information about economic entities to interested parties. As a result, accounting is related to information economics. Globalization is occurring rapidly. A need therefore exists for high-quality financial reporting standards among countries. International Financial Reporting Standards (IFRS) has broad international acceptance, being used in some form by more than 100 countries, which includes Taiwan, around the world. This course introduces financial accounting from the perspective of IFRS, and helps students appreciate the challenges, worth, and limitations of financial reporting.The instructor will give the lesson, which including the contents of textbook and the supplement of some related cases in Taiwan. The course also includes a midterm and a final. By following the financial report of some major firm in Taiwan, each member can understand the implementation of each topic introduced in the course.In addition, each member or group will take some practice from textbook in the class.
Kieso, D. E., J. J. Weygandt, and T. D. Warfield, 2018, Intermediate Accounting: IFRS edition, 3e, John Wiley and Sons.(滄海書局)