This course continues to discuss several topics in intermediate accounting including revenue recognition, income taxes, pensions, leases, and accounting changes and error analysis. When discussing these topics, this course focuses on the accounting standard issued by Accounting Research and Development Foundation in Taiwan, FASB and IASB. The course objectives meet the department’s three educational goals. Specifically, this course not only builds professional accounting skills but also accentuates students’ problem solving abilities and lifelong learning principle. Also, through the discussion in class, this course promotes interpersonal communication capabilities.