103年第2學期-1680 中級會計 課程資訊

評分方式

評分項目	配分比例	說明
Midterm	35
Final	30
Quiz	15
Homework	20

教育目標

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.

基本資料

選修課，學分數：3-3
上課時間：二/2,3,4[M107]
修課班級：財金系2,3
修課年級：年級以上
選課備註：限修過會計學，第一週未出席即自動退選

參考書目

Kieso, D. E., J. J. Weygandt, and T. D. Warfield, 2014, Intermediate Accounting: IFRS edition, 2e, John Wiley and Sons.(滄海書局)

2013 Financial Reports of Taiwan Companies