高等會計學結合會計學理及特殊高深會計實務，是一門高度技術性之專業科目。本學期探討之範疇包括合併理論、關係企業所得稅議題、投資控股之關係企業交易、國外營運、衍生性金融商品以及避險會計。本課程乃深入淺出介紹企業個體與實質經濟個體 (合併個體)交互關係及其合併財務報表之編製及表達，以反映經濟全貌，幫助使用者決策。邇來國內上市上櫃公司日增，交叉持股及企業購併活動盛行，且跨國企業增加、跨國交易頻繁，主管機關修訂公司法對關係企業財務報表之規範，更將高等會計學推向高峰。本課程協助同學瞭解投資控股營運之經濟資源整合及其財務報導之呈現，除使同學具備依我國公報之規定允當表達合併個體經濟實質的能力外，亦對經濟資源之運幬惟幄更具國際觀。The combination of accounting theory and special high -profile accounting practice in advanced accounting is a highly technical professional subject. The scope of discussion this semester includes the theory of merger, the issue of income tax of the corporate corporate, the relationship between the relationship between the investment and controlling enterprise, foreign operations, derivative financial products, and risk aversion accounting. This course is to explain the interaction relationship between enterprises and substantive economic individuals (merged individuals) and their consolidated financial statements to reflect the full picture of the economy and help users make decisions. Lai Lai's domestic listing company increased day by day, cross -holding holdings and corporate and mergers were prevailing, and multinational enterprises increased and multinational transactions frequently. The competent authority amended the regulatory of the financial statements of corporate corporate companies, and pushed higher accounting to its peak. This course assists students to understand the economic resources integration of investment holding operations and their financial reports. In addition to enabling students to have the ability to express the essence of the individual economy in accordance with the provisions of my country's communiqué, it is also more international in international resources Perspective.
上學期：
企業透過水平或垂直整合來提高經營效率，或是透過多角化經營來分散風險乃時勢潮流並能提高競爭力，而集團企業之發展則與國家經濟發展命脈息息相關。近年來，國內集團企業蓬勃壯大，關係企業交易日趨複雜，母公司單一報表實難透視集團財務狀況。本課程乃深入淺出介紹企業個體與實質經濟個體 (合併個體)交互關係及其合併財務報表之編製及表達，以反映經濟全貌，幫助使用者決策。
下學期：
高等會計學結合會計學理及特殊高深會計實務，是一門高度技術性之專業科目。舉凡投資控股之關係企業交易、國外營運、衍生性金融商品、部門別財務報導均屬於探討之範疇。邇來國內上市上櫃公司日增，交叉持股及企業購併活動盛行，且跨國企業增加、跨國交易頻繁，主管機關修訂公司法對關係企業財務報表之規範，更將高等會計學推向高峰。本課程協助同學瞭解投資控股營運之經濟資源整合及其財務報導之呈現，除使同學具備依我國公報之規定允當表達合併個體經濟實質的能力外，亦對經濟資源之運幬惟幄更具國際觀。
Last semester:
Enterprises can improve operating efficiency through horizontal or vertical integration, or disperse risks through polynoma operations and can improve their competitiveness. The development of group enterprises is closely related to the national economic development. In recent years, domestic group companies have flourished, and the transactions related to enterprises have become increasingly complicated. The parent company's single report is difficult to see the group's financial situation. This course is to explain the interaction relationship between enterprises and substantive economic individuals (merged individuals) and their consolidated financial statements to reflect the full picture of the economy and help users make decisions.
Next semester:
The combination of accounting theory and special high -profile accounting practice in advanced accounting is a highly technical professional subject. For the relationship between enterprises, foreign operations, derivative financial commodities, and departmental financial reports are all discussion. Lai Lai's domestic listing company increased day by day, cross -holding holdings and corporate and mergers were prevailing, and multinational enterprises increased and multinational transactions frequently. The competent authority amended the regulatory of the financial statements of corporate corporate companies, and pushed higher accounting to its peak. This course assists students to understand the economic resources integration of investment holding operations and their financial reports. In addition to enabling students to have the ability to express the essence of the individual economy in accordance with the provisions of my country's communiqué, it is also more international in international resources Perspective.
Advanced accounting 12ed, Beams,Pearson International Edition
林蕙真著高等會計學新論第七版
Advanced Accounting 12ed, BeAms, Pearson International Edition
Lin Yan is really the 7th edition of the new theory of high accounting
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 Secondary entrance examination |
25 | |
| 期末考期末考 Final exam |
25 | |
| 助教成績助教成績 Teaching assistant |
30 | |
| 平時(含作業)平時(含作業) Usually (including homework) |
20 |
