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.
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 Seminar Topic is a three-credit elective course that aims to continue the Accounting (II) course and further introduce some advanced topics. This course will introduce topics such as lease accounting, earnings per share, share-based benefits, employee benefits (pension accounting), income tax accounting and related accounting treatments.
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 Bulletin (Translated by the Accounting Research and Development Foundation http://www.ardf.org.tw/html/TIFRS3.html).
2. Intermediate Accounting 12th Edition Volume 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 | 每學期定期四次小考 |
| 期中考期中考 midterm exam |
35 | |
| 期末考期末考 final exam |
35 |
