■ 課程目標 (Course Objectives)
This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting. Following modern trend in financial reporting, the course emphasizes IFRS (International Financial Reporting Standards) and Taiwan GAAP materials will also be discussed throughout the semester. After taking this course, students are expected to develop the ability in preparing, organizing and analyzing financial accounting data.

■ Course Objectives
This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting. Following modern trend in financial reporting, the course emphasizes IFRS (International Financial Reporting Standards) and Taiwan GAAP materials will also be discussed throughout the semiconductor. After taking this course, students are expected to develop the ability in preparing, organizing and analyzing financial accounting data.

會計學(二)主要教導學生暸解財務會計之準則，其接續會計學(一)之各項會計原則、假設及慣例，更深入的探討一般公認會計原則之規定，並比較我國、美國及國際會計準則之差異，使學生了解國內外之會計準則，除讓學生學習會計之專業知識外，並具國際視野。本課程亦協助同學認識企業所進行的經濟活動，並將企業的經濟活動忠實記載並在財務報表中允當表達的能力。

The main teaching students to understand the standards of financial associations, and their successive principles, assumptions and practices of the conference (I), explore the provisions of general public association principles, and compare the differences between our country, the United States and the international association standards, so that students can understand the standards at home and abroad, and in addition to allowing students to learn professional knowledge of associations, they also have an international vision. This course also helps students to recognize the economic activities conducted by the company and to record the economic activities of the company and allow the performance of the company in the financial report.

Intermediate Accounting: IFRS Edition, 2nd Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield,
John Wiley & Sons Inc., 2014.

Intermediate Accounting: IFRS Edition, 2nd Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield,
John Wiley & Sons Inc., 2014.