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課程名稱 |
財務會計理論
ADVANCED FINANCIAL ACCOUNTING THEORY |
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開課學期 |
95-1 |
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授課對象 |
管理學院 會計學研究所 |
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授課教師 |
董水量 |
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課號 |
Acc7001 |
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課程識別碼 |
722EM1300 |
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班次 |
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學分 |
3 |
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全/半年 |
半年 |
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必/選修 |
必修 |
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上課時間 |
星期四2,3,4(9:10~12:10) |
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上課地點 |
管壹第五會 |
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備註 |
本課程以英語授課。
總人數上限：60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 |
Requirements and Assessment
1. Each student is required to replicate an empirical study in financial accounting, write a short review paper in any financial accounting area (10-15 pages long; double-space), and write a short research proposal (3-5 pages long).
2. Each student is required to select and present a study in financial accounting and lead discussions of its interesting issues.
3. Each student’s mark will be assessed as follows:
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課程目標 |
This course attempts to integrate the theoretical and conceptual aspects of accounting and how they relate to politics and economics of the standard-setting process. The students should thus acquire in-depth understanding of the major problem areas of accounting and the related standards going beyond a mere technical grasp of debits and credits.
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課程要求 |
Item %
Presentation, participation and discussion 30.0
Replication report 10.0
Review paper 40.0
Research proposal 20.0
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
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參考書目 |
Required Reading:
“Statements of Financial Accounting Concepts,” Stamford, Conn.: Financial Accounting Standards Board, November 1978.
S.P. Kothari, “Capital Market Research in Accounting,” Journal of Accounting and Economics, 31 (1-3) (September 2001): 105-231.
Reference Materials
Ross L. Watts and Jerold L. Zimmerman, Positive Accounting Theory, New Jersey: Prentice Hall, Inc., (latest ed.)
Wliiiam H. Beaver, Financial Reporting: An Accounting Revolution, New Jersey: Prentice Hall, Inc. (latest ed.)
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評量方式
(僅供參考) |
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