課程資訊
課程名稱
高等會計學下
Advanced Accounting (2) 
開課學期
100-2 
授課對象
會計學系  
授課教師
許文馨 
課號
Acc3002 
課程識別碼
702 30102 
班次
02 
學分
全/半年
全年 
必/選修
必修 
上課時間
星期三2,3,4(9:10~12:10) 
上課地點
管二301 
備註
本課程中文授課,使用英文教科書。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:80人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1002adv 
課程簡介影片
 
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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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 – 30% [techniques and essay-based questions]
Group presentation– 20% [presentations (15%) + class participation and discussion (5%)
Final exam - 30%. [techniques and essay-based questions]

 
預期每週課後學習時數
 
Office Hours
另約時間 備註: Office hour: Wednesday 13:00-14:00; and other times by appointment.  
參考書目
 
指定閱讀
The leading textbook will be Advanced Financial Accounting: an IAS and IFRS approach, published by McGraw Hills (mandatorily required).

Advanced Accounting 10th Edition, by Beams, F.A., Joseph Anthony, Robin Clement, and Suzanne Lowensohn, published by FT Prentice Hall. (ISBN 0-13-135805-7) 華泰代理

財務會計準則公報 / 中華民國會計研究發展基金會財務會計準則委員會修訂
 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
小組報告 
15% 
 
2. 
實習與小考 
20% 
 
3. 
期末考 
30% 
 
4. 
期中考 
30% 
 
5. 
課程參與 
5% 
 
 
課程進度
週次
日期
單元主題
無資料