The core areas of study include:
1. Understanding of Internal Control system, its design and implementation to safeguard all resources
in the entity, and to meet the requirement set by SOX Act.
2. Recording, analyzing and discounting account receivables, and its presentation on Statement of
Financial Position (SFP)
3. Understanding Plant Assets, Natural Resources and Intangible Assets and their accounting
treatment on depreciation and presentation on SFP (Statement of Financial Position)
4. Understanding the nature of entity liabilities, their accounting recording and disclosures
5. Understanding the form business, and its changes in capital accounts including shares, dividends
and retained earnings.
6. Understanding investments in securities, both on equity (shares) and debt (bond) securities, and
how to classify them into short-term and long-term on Statement of Financial Position.
7. Understanding Statement of Cash Flow (SCF), How does SCF benefit users in their decision
making, and Analyzing how does it link with SFP (Statement of Financial Position), finally,
8. Learning how to apply those accounting information together in making critical decisions. Various
ratios derive from statements will generate meaningful data for evaluation in management and
judgment.

The core areas of study include:
1. Understanding of Internal Control system, its design and implementation to safeguard all resources
in the entity, and to meet the requirement set by SOX Act.
2. Recording, analyzing and disccounting account receivables, and its presentation on Statement of
Financial Position (SFP)
3. Understanding Plant Assets, Natural Resources and Intangible Assets and their accounting
Treatment on depreciation and presentation on SFP (Statement of Financial Position)
4. Understanding the nature of entity liabilities, their accounting recording and discoveries
5. Understanding the form business, and its changes in capital accounts including shares, dividends
and retained earnings.
6. Understanding investments in securities, both on equity (shares) and debt (bond) securities, and
how to classify them into short-term and long-term on Statement of Financial Position.
7. Understanding Statement of Cash Flow (SCF), How does SCF benefit users in their decision
Making, and Analyzing how does it link with SFP (Statement of Financial Position), finally,
8. Learning how to apply those accounting information together in making critical decisions. Various
ratios derive from statements will generate meaningful data for evaluation in management and
judgment.

This course mainly emphasizes on the understanding, interpretation and application of a globalized company’s financial reporting.

This course mainly emphasizes on the understanding, interpretation and application of a globalized company’s financial reporting.

James D. Stice , Earl K. Stice, W. Steve Albrecht, Monte R. Swain, Rong-ruey Duh, Audrey Wen-hsin Hsu; Financial Accounting（IFRS Edition）, 2014.
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James D. Stice , Earl K. Stice, W. Steve Albrecht, Monte R. Swain, Rong-ruey Duh, Audrey Wen-hsin Hsu; Financial Accounting (IFRS Edition), 2014.
Educational and scientific books that abide by the concept of wisdom property rights shall not be illegally copied