比較我國及國際會計準則之差異，使學生了解國內外之會計準則，配合2013年起我國上市櫃公司改採國際會計準則，讓學生學習會計之專業知識，理論與實務配合，並具國際視野。Compared with the differences between our country and international conference standards, students can understand the standards at home and abroad, and cooperate with the changes to the international conference standards since 2013, our listed counter company has adopted the standards, so that students can learn professional knowledge of the association, cooperate with theory and practice, and have an international vision.
會計學(二)主要教導學生暸解財務會計之準則，其接續會計學(一)之各項會計原則、假設及慣例，更深入的探討一般公認會計原則之規定，並比較我國、美國及國際會計準則之差異，使學生了解國內外之會計準則，除讓學生學習會計之專業知識外，並具國際視野。本課程亦協助同學認識企業所進行的經濟活動，並將企業的經濟活動忠實記載並在財務報表中允當表達的能力。
The main teaching students to understand the standards of financial associations, and their successive principles, assumptions and practices of the conference (I), explore the provisions of general public association principles, and compare the differences between our country, the United States and the international association standards, so that students can understand the standards at home and abroad, and in addition to allowing students to learn professional knowledge of associations, they also have an international vision. This course also helps students to recognize the economic activities conducted by the company and to record the economic activities of the company and allow the performance of the company in the financial report.
1.IFRS公報(會計研究發展基金會 http://www.ardf.org.tw/html/TIFRS3.html 翻譯)。
2.中級會計學第12版上、下冊，鄭丁旺著。
3.講義。
1. IFRS Publication (translation of the Foundation for Research and Development http://www.ardf.org.tw/html/TIFRS3.html).
2. Intermediate Programme 12th Edition, written by Zheng Ding Wang.
3. Talk about meaning.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 小考小考 Small exam |
30 | 每學期定期五次小考 |
| 期中考期中考 Midterm exam |
35 | |
| 期末考期末考 Final exam |
35 |
