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 our country and international conference standards, students can understand the standards at home and abroad, cooperate with the standards at international conferences, so that students can learn professional knowledge of the conference, cooperate theory with 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.教師自編講義
3.中級會計學第12版下冊，鄭丁旺著。
4.Intermediate Accounting: IFRS Edition, 2nd Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2014.
1. IFRS Publication (translation of the Foundation for Research and Development http://www.ardf.org.tw/html/TIFRS3.html).
2. Teacher's self-editor
3. The 12th edition of Intermediate Students' Program was released, written by Zheng Ding Wang.
4.Intermediate Accounting: IFRS Edition, 2nd Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2014.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 小考、作業與課堂參與小考、作業與課堂參與 Tips, Work and Class Participation |
40 | |
| 期中考期中考 Midterm exam |
30 | |
| 期末考期末考 Final exam |
30 |
