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.
先修課程：會計學(一)
課程目的：
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。
Prerequisite course: Course study (I)
Course Purpose:
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 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.
Kieso, D. E., J. J. Weygandt, and T. D. Warfield, 2014, Intermediate Accounting: IFRS edition, 2e, John Wiley and Sons.(滄海書局)
2012 Financial Reports of Taiwan Companies
Kieso, D. E., J. J. Weygandt, and T. D. Warfield, 2014, Intermediate Accounting: IFRS edition, 2e, John Wiley and Sons.(大大大大大大)
2012 Financial Reports of Taiwan Companies
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| MidtermMidterm midterm |
40 | |
| FinalFinal Final |
40 | |
| Group ExerciseGroup Exercise group exercise |
15 | |
| Participation in DiscussionParticipation in Discussion participation in discussion |
5 |
