This one-semester course is designed to provide special topics in intermediate financial accounting, including dilutive securities and earnings per share, accounting for income taxes, accounting for pensions and post-retirement benefits, accounting for leases, hedge accounting and accounting changes and error analysis.

This one-semester course is designed to provide special topics in intermediate financial accounting, including dilutive securities and earnings per share, accounting for income taxes, accounting for pensions and post-retirement benefits, accounting for leases, hedge accounting and accounting changes and error analysis.

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。本課程將介紹投資、租賃、退休金、所得稅及衍生性商品等議題及相關的會計處理。

The Seminar Topic is a three-credit elective course designed to continue the Accounting (II) course and further introduce some advanced topics. This course will introduce topics such as investments, leasing, pensions, income taxes and derivatives and related accounting treatments.

主要參考書籍
鄭丁旺，中級會計學，第 12 版（下冊），2014。 (上課用書)
Kieso D. E., J. J. Weygandt, and T. D. Warfield. 2014. Intermediate Accounting IFRS Edition (Second Edition)
國際財務報導準則，2013年正式版(http://61.57.47.154/ifrs_2013_approved/)

Main reference books
Zheng Dingwang, Intermediate Accounting, 12th Edition (Volume 2), 2014. (Class book)
Kieso D. E., J. J. Weygandt, and T. D. Warfield. 2014. Intermediate Accounting IFRS Edition (Second Edition)
International Financial Reporting Standards, 2013 official version (http://61.57.47.154/ifrs_2013_approved/)