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 transformation of the international conference standards since 2013, our listed counter company has allowed students to learn professional knowledge of the association, cooperate with theory and practice, and have an international vision.
1.IFRS公報(會計研究發展基金會 http://www.ardf.org.tw/html/TIFRS3.html 翻譯)。
2.中級會計學第十二版上、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. The 12th edition of the Intermediate Programme, 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 |
