103年第1學期-5929 財務報表分析與經營決策 課程資訊

評分方式

評分項目	配分比例	說明
Class Participation/Preparation	20
Class Oral Presentation (Individual/Group)	20
Presentation on topic assigned reports(1~2)	60	Presentation report on the 3 left is based on selected chapter assigned; depend on the student numbers participating in the class.

教育目標

It will enable students to (1).Review and understand the accounting principles and their application in the interpretations of financial statements. (2).Identify the value chain risk of strategic management under a chimerical and competitive economy. (3).Analyze and interpret the financial reports, apply them to the evaluation of performance on business operations, financial condition, residual interests and cash flows for the year, and use them to simulate the financial forecasts. (4).Analyze and interpret if there are any changes of the profitability that may have severe impacts to financial risk of a certain company. (5).Find there in 3 above, if any applicable risk model for the linkage between profitability and financial crisis exists. (6).Appraise any basis of the account on Balance Sheet, Income Statement and Statement of Cash Flows for business valuation models.

課程概述

All graduate students interested in the analysis of financial statements, prepared either in accordance with US GAAPs or IFRS, are urged to participate in the course of development on core subjects and interpretations. Nonetheless, students who have already equipped with Principles of Accounting for this course are preferably suggested. 所有研究生對依據US GAAPs或是IFRS所編製之財務報表有興趣者，都強裂建議參與課程主題與相關閘明的發展過程。然而，學習過基本會計原則的學生較建議選修。

基本資料

選修課，學分數：3-0
上課時間：一/6,7,8[M360]
修課班級：會計碩1,2
修課年級：年級以上
選課備註：英語授課

參考書目

1. K.R.Subramanyam：Financial Statement Analysis, eleventh edition. (華泰書局)

2. White, Sondhi and Fried：The Analysis and use of Financial Statements, The Updated edition. Wiley (指南書局)

3. 中級會計學 An IFRS Perspective : (鄭丁旺博士 著) 第十一版 101年9月

4. Others