隨著企業經營規模擴大及全球化發展，企業集團、跨國投資與企業合併已成為現代企業經營的重要模式。為忠實反映企業集團之財務狀況與經營成果，並提供利害關係人具攸關性與可靠性之財務資訊，企業須依循國際財務報導準則（IFRS）編製合併財務報表；此外，跨國交易日益頻繁，外幣交易及國外營運機構財務報表之會計處理亦已成為企業財務報導的重要課題。
本課程以國際財務報導準則（IFRS）為基礎，介紹企業合併、集團企業財務報導、外幣交易與外幣財務報表換算，以及企業重整、清算與破產等重要會計議題，協助學生建立高級會計理論架構，理解各項交易之經濟實質及其財務報導意涵。
本課程著重觀念理解、案例分析與實務應用，透過理論講授、實務案例討論及問題分析，培養學生下列核心能力：
1. 理解企業合併、集團企業及跨國企業交易之經濟實質與會計處理原則。
2. 運用國際財務報導準則（IFRS）分析並處理企業合併、合併財務報表及外幣交易等相關議題。
3. 編製與解讀合併財務報表，包括合併資產負債表、合併綜合損益表及合併每股盈餘（EPS）等資訊。
4. 分析企業重整、清算及破產等特殊交易對財務報表之影響。
5. 培養分析、判斷與解決複雜會計問題之能力，並提升學生運用會計資訊進行商業決策之專業素養。
本課程適合已修畢初級會計學之會計系學生修習，亦可作為進一步學習財務會計、審計、會計師考試及國際財務報導準則相關課程之重要基礎。

With the expansion of business scale and globalization, enterprise groups, cross-border investment and business mergers have become important models of modern business operations. In order to faithfully reflect the financial status and operating results of the enterprise group and provide relevant and reliable financial information to stakeholders, enterprises must prepare consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). In addition, cross-border transactions have become increasingly frequent, and the accounting treatment of foreign currency transactions and financial statements of foreign operating institutions has also become an important topic in corporate financial reporting.
Based on International Financial Reporting Standards (IFRS), this course introduces important accounting issues such as business mergers, group financial reporting, foreign currency transactions and foreign currency financial statement conversion, as well as corporate reorganization, liquidation and bankruptcy. It helps students establish an advanced accounting theoretical framework and understand the economic substance of each transaction and its financial reporting implications.
This course focuses on conceptual understanding, case analysis and practical application. Through theoretical teaching, practical case discussion and problem analysis, students will develop the following core abilities:
1. Understand the economic substance and accounting treatment principles of business mergers, group companies and multinational enterprise transactions.
2. Use International Financial Reporting Standards (IFRS) to analyze and handle corporate mergers, consolidated financial statements, foreign currency transactions and other related issues.
3. Prepare and interpret consolidated financial statements, including consolidated balance sheet, consolidated comprehensive income statement, consolidated earnings per share (EPS) and other information.
4. Analyze the impact of special transactions such as corporate reorganization, liquidation and bankruptcy on financial statements.
5. Cultivate the ability to analyze, judge and solve complex accounting problems, and improve students' professional quality in using accounting information to make business decisions.
This course is suitable for accounting students who have completed introductory accounting. It can also serve as an important foundation for further study of courses related to financial accounting, auditing, accounting examinations and international financial reporting standards.

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。

It is a trend of the times for enterprises to improve operating efficiency through horizontal or vertical integration, or to spread risks through diversified operations, and can improve competitiveness. The development of group companies is closely related to the lifeblood of national economic development. In recent years, domestic group companies have grown vigorously, and transactions between related companies have become increasingly complex. It is difficult to see through the group's financial status using a single statement from the parent company. This course provides an in-depth and simple introduction to the interactive relationship between corporate entities and substantive economic entities (consolidated entities) and the preparation and presentation of consolidated financial statements to reflect the overall economic picture and help users make decisions.

Beams, Floyd A., Joseph H. Anthony, Bruce Bettinghaus; Kenneth A. Smith (2019), Advanced Accounting 13th edition. 華泰文化代理.

Beams, Floyd A., Joseph H. Anthony, Bruce Bettinghaus; Kenneth A. Smith (2019), Advanced Accounting 13th edition. Huatai Culture Agency.