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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 |
110-2 |
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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 |
02 |
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學分 |
3.0 |
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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 |
星期五2,3,4(9:10~12:10) |
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上課地點 |
管二206 |
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備註 |
實習時間：一56(地點：管二104)。
限本系所學生(含輔系、雙修生)
總人數上限：50人 |
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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 |
This course is to expose students to advanced financial accounting concepts including accounting for business combinations, with emphasis on the consolidation of parent and subsidiary financial statements. This course also covers hedge accounting, accounting for the foreign transactions, and translation of foreign currency financial statements . |
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課程目標 |
This course is to expose students to advanced financial accounting concepts including accounting for business combinations, with emphasis on the consolidation of parent and subsidiary financial statements. This course also covers hedge accounting, accounting for the foreign transactions, and translation of foreign currency financial statements . |
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課程要求 |
第一週實習課有複習考。考試範圍：母子公司間存貨交易、不動產廠房及設備交易之會計處理。 |
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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 |
林蕙真，劉嘉雯，2018，高等會計學新論(上/下) ， 第八版，証業出版股份有限公司。 |
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參考書目 |
International Accounting Standards Board, International Financial Reporting Standards.
http://www.ifrs.org/IFRSs/Pages/IFRS.aspx
中文翻譯定稿http://163.29.17.154/ifrs/index.cfm |
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
Mid-term exam |
35% |
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2. |
Final exam |
35% |
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3. |
Recitation class |
30% |
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週次 |
日期 |
單元主題 |
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第1週 |
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Intragroup Transactions: Bonds |
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第2週 |
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Changes in Ownership Interest |
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第3週 |
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Changes in Ownership Interest |
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第4週 |
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Indirect and Mutual Holdings |
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第5週 |
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Indirect and Mutual Holdings |
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第6週 |
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Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation |
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第7週 |
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Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation |
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第8週 |
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Mid-term examination |
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第9週 |
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Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation |
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第10週 |
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Hedge Accounting |
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第11週 |
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Hedge Accounting |
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第12週 |
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Foreign Currency Concepts and Transactions |
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第13週 |
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Foreign Currency Concepts and Transactions |
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第14週 |
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Foreign Currency Financial Statements |
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第15週 |
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Foreign Currency Financial Statements |
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第16週 |
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Dragon Boat Festival |
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第17週 |
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Final examination |
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