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。Comparing the differences between domestic and international accounting standards enables students to understand domestic and foreign accounting standards. In conjunction with the adoption of international accounting standards by listed companies in my country in 2013, students can learn professional accounting knowledge, coordinate theory and practice, and gain an international perspective.
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。
Accounting (2) mainly teaches students to understand the principles of financial accounting. It continues the various accounting principles, assumptions and practices of Accounting (1), explores the provisions of generally accepted accounting principles more deeply, and compares accounting in my country, the United States and international accounting. The differences in standards enable students to understand domestic and foreign accounting standards. In addition to allowing students to learn professional accounting knowledge, they also gain an international perspective. This course also helps students understand the economic activities carried out by enterprises and their ability to faithfully record the economic activities of enterprises and properly express them in financial statements.
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 Bulletin (Translated by the Accounting Research and Development Foundation http://www.ardf.org.tw/html/TIFRS3.html).
2. Intermediate Accounting 12th Edition Volumes 1 and 2, written by Zheng Dingwang.
3. Handouts.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 小考小考 Quiz |
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 |
