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 domestic and international accounting standards enables students to understand domestic and foreign accounting standards and cooperate with international accounting standards, allowing students to learn professional accounting knowledge, coordinate theory and practice, and have 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 designed 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.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 Bulletin (Translated by the Accounting Research and Development Foundation http://www.ardf.org.tw/html/TIFRS3.html).
2. Teachers’ own handouts
3. Intermediate Accounting 12th Edition Volume 2, written by Zheng Dingwang.
4.Intermediate Accounting: IFRS Edition, 2nd Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2014.