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 starting in 2013, students learn professional accounting knowledge, coordinate theory and practice, and gain an international perspective.
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 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 |
