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課程名稱 |
高等會計學下
Advanced Accounting (2) |
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開課學期 |
100-2 |
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授課對象 |
會計學系 |
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授課教師 |
劉嘉雯 |
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課號 |
Acc3002 |
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課程識別碼 |
702 30102 |
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班次 |
01 |
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學分 |
3 |
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全/半年 |
全年 |
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必/選修 |
必修 |
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上課時間 |
星期一2,3,4(9:10~12:10) |
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上課地點 |
管二201 |
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備註 |
開學後若已達原訂人數上限，以不受理本系生(含雙修)加簽為原則。本課有先修科目之規定。
限本系所學生(含輔系、雙修生)
總人數上限：60人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1002AA |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
Advanced accounting includes a variety of interesting topics in financial accounting, with emphasis on the accounting for business combination and the preparation of the consolidated financial statements for the parent company and its subsidiaries. The course also includes coverage of the accounting for foreign currency transactions and translations, and segment and interim financial reporting. In addition, some research papers related to the consolidated financial statements and segment reporting will be discussed. |
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課程目標 |
Upon successfully completing this course, students are expected to be able to:
-Understand the importance and the purposes of the consolidation of financial statements.
-Apply the equity method for parent company to account for the investment in the subsidiaries.
-Apply the Taiwanese GAAPs relating to the following:
.preparation of the consolidated financial statements.
.translation of foreign currency financial statements into parent's currency.
.preparation of segment and interim financial reporting.
.Familiar with the differences between the entity theory and parent company theory for the preparation of the consolidated financial statements.
-Have a basic idea about the academic research in accounting.
-Have theory-practice capability and teamwork spirit |
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課程要求 |
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預期每週課後學習時數 |
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Office Hours |
另約時間 |
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指定閱讀 |
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參考書目 |
1. International Accounting Standards Board, International Financial
Reporting Standards.
2. Deloitte, 2008, iGAAP 2009 — A guide to IFRS reporting, LexisNexis
Butterworths.
3. 中華民國會計研究發展基金會，財務會計準則公報。
4. 林蕙真，劉嘉雯，2008，高等會計學新論，第五版，証業出版股份有限公司。
5. F. A. Beams, R. P. Clement, J. H. Anthony, and S. Lowensohn, 2009, Advanced
Accounting, 10th edition, Prentice Hall International, Inc. |
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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Week 1 |
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Ch. 9: Consolidations: Changes in Ownership Interest |
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Week 2 |
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Ch. 10: Indirect and Mutual Holdings |
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Week 3 |
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Ch. 10: Indirect and Mutual Holdings |
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Week 4 |
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Ch 11: Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation |
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Week 5 |
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Ch 11: Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation |
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Week 6 |
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期中考 |
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Week 7 |
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Ch 11: Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
Ch 14: Foreign Currency Transactions |
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Week 8 |
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Ch 14: Foreign Currency Transactions |
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Week 9 |
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Ch 14: Foreign Currency Transactions |
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Week 10 |
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Ch 15: Translation of Financial Statements |
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Week 11 |
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Ch 15: Translation of Financial Statements |
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Week 12 |
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期中考2 |
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Week 13 |
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Ch. 12 合併理論
IAS 27 Separate Financial Statements (May 2011)
IFRS 10 Consolidated Financial Statements (May 2011)
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Week 14 |
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Shalev, R. 2009. The Information Content of Business Combination Disclosure Level. The Accounting Review 84 (1): 239-270.
Comiskey, E. E., J. E. Clarke, and C. W. Mulford. 2010. Is negative goodwill valued by investors?. Accounting Horizons 24 (3): 333-353.
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Week 15 |
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IFRS 8 Operating Segments
IFRS 11 Joint Arrangements (May 2011)
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Week 16 |
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IAS 34 Interim Financial Reporting
Butler, M., A. Kraft, and I. Weiss. 2007. The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports. Journal of Accounting and Economics 43:181-217.
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Week 17 |
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Sun, J., S. F. Cahan, and D. Emanuel. 2011. How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S. Accounting Horizons 25 (4): 837-860.
Horton, J., G. Serafeim, and I. Serafeim. Does mandatory IFRS adoption improve the information environment? Contemporary Accounting Research (Forthcoming).
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