107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	40
Final	40
Quiz	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.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.

基本資料

選修課，學分數：3-3
上課時間：四/5,6,7[SS108]
修課班級：財金系2-4
修課年級：年級以上
選課備註：限修過初會者，第一次上課未出席者自動退選，與會計系1568課程併班上課

參考書目

Kieso, D. E., J. J. Weygandt, and T. D. Warfield, 2018, Intermediate Accounting: IFRS edition, 3e, John Wiley and Sons.(滄海書局)