104年第2學期-1681 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

選課分析

本課程名額為 50人,已有26 人選讀,尚餘名額24人。


登入後可進行最愛課程追蹤 [按此登入]。

授課教師

張哲嘉

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.

課程資訊

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

開課紀錄

您可查詢過去本課程開課紀錄。 中級會計歷史開課紀錄查詢