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.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 include 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.
Kieso, D. E., J. J. Weygandt, and T. D. Warfield, 2012, Intermediate Accounting, IFRS edition, John Wiley and Sons.(華泰文化)
Kieso, D. E., J. J. Weygandt, and T. D. Warfield, 2012, Intermediate Accounting, IFRS edition, John Wiley and Sons. (Huathai Culture)
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| MidtermMidterm Midterm |
40 | |
| FinalFinal Final |
40 | |
| Team PracticeTeam Practice Team Practice |
15 | |
| Participation in ClassParticipation in Class Participation in Class |
5 |
