課程名稱 |
高等會計學下 Advanced Accounting (2) |
開課學期 |
107-2 |
授課對象 |
會計學系 |
授課教師 |
劉嘉雯 |
課號 |
Acc3002 |
課程識別碼 |
702 30102 |
班次 |
02 |
學分 |
3.0 |
全/半年 |
全年 |
必/選修 |
必修 |
上課時間 |
星期三7,8,9(14:20~17:20) |
上課地點 |
管二206 |
備註 |
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:70人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1072Acc3002_02 |
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 |
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 |
I define “advanced accounting” as “advanced topics for complex entities”. The definition is not limited to the conventional perception “consolidation”, but to incorporate all important “insightful” conceptual framework that each student needs to grab in order to adapt easily to the unpredictable era in which accounting standards can change instantaneously.
The course is going to be divided into two parts: concepts and techniques. To align with the government’s IFRS adoption plans, I will introduce advanced accounting following IFRS approach. My intention is to cover IFRS 3 (2008), IAS 27 (2008), IAS 28, IAS 21, IAS 39, IAS 32, IFRS 8 and so on. In addition, I will also introduce all important accounting techniques based on Beams et al., (2009) across all semester. However, I do not expect you to be the number cruncher who puts all your efforts in doing hundreds of exercises. |
課程目標 |
After completing the course, students should:
- Be able to carry out technical procedures related to business combinations (purchase accounting), foreign currency translations, derivatives and segmental reporting.
- Be able to interpret the meaning and composition of accounting numbers in consolidated financial statements and analyze the effects of alternative approaches.
- Be able to understand the relationship between ownership and control
- Be able to distinguish the differences between IAS and USA GAAP with respect to complex accounting topics. |
課程要求 |
Tutorial and quiz – 20% [Tutorial participation 5% and two quizzes 15%]
Mid-term exam – 25% [techniques and essay-based questions]
Group presentation– 25%
Final exam - 30%. [techniques and essay-based questions] |
預期每週課後學習時數 |
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Office Hours |
另約時間 |
指定閱讀 |
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參考書目 |
待補 |
評量方式 (僅供參考) |
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週次 |
日期 |
單元主題 |
Week 1 |
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Changes in Ownership Interest |
Week 2 |
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Changes in Ownership Interest |
Week 3 |
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Indirect and Mutual Holdings |
Week 4 |
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Indirect and Mutual Holdings |
Week 5 |
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Indirect and Mutual Holdings |
Week 6 |
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Mid-term examination |
Week 8 |
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Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation |
Week 9 |
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Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation |
Week 10 |
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Hedge Accounting |
Week 11 |
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Hedge Accounting |
Week 12 |
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Foreign Currency Concepts and Transactions |
Week 13 |
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Mid-term examination |
Week 14 |
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Foreign Currency Financial Statements |
Week 15 |
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Foreign Currency Financial Statements |
Week 16 |
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Joint Arrangement |
Week 17 |
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Segment and Interim Financial Reporting |
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