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.
中會專題為一門三學分之選修課，旨在延續會計學(二)之課程，並進一步介紹一些進階的議題。本課程將介紹租賃會計、每股盈餘、股份基礎給付、員工給付(退休金會計)、所得稅會計等議題及相關的會計處理。
The Chinese Association’s special topic is a three-part selection course, aiming to continue the course of the conference program (II) and further introduce some advanced topics. This course will introduce the issues of lease payment, earnings per share, share base payment, employee payment (pension calculation), income tax payment and related accounting treatment.
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 Intermediate Students and Education, 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 | 每學期定期四次小考 |
| 期中考期中考 Midterm exam |
35 | |
| 期末考期末考 Final exam |
35 |
