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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 |
101-2 |
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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 |
葉 疏 |
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課號 |
Acc7001 |
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課程識別碼 |
722 M1300 |
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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 |
星期三2,3,4(9:10~12:10) |
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上課地點 |
管二303 |
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備註 |
總人數上限：50人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1012Acc7001 |
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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 |
Topics:
1. Overview of the course.
2. Accounting under Ideal Conditions.
3. The Decision Usefulness Approach to Financial Reporting.
4. Efficient Securities Markets.
5. The Information Perspective on Decision Usefulness.
6. The Measurement Perspective on Decision Usefulness.
7. Measurement Perspective Applications.
8. Economic Consequences and Positive Accounting Theory.
9. An Analysis of Conflict.
10. Executive Compensation.
11. Earnings Management.
12. Standard Setting: Economic Issues.
13. Standard Setting: Political Issues.
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課程目標 |
This course equips students with the knowledge and tool to analyze the implication of financial reporting for the operation of our economy. |
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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 |
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指定閱讀 |
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參考書目 |
William, R. Scott, Financial Accounting Theory 5/e, Prentice Hall, 2009. （滄海
書局代理）
Papers to be assigned.
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評量方式
(僅供參考) |
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