一、課程簡介:
金融商品及衍生性商品之會計問題是西方國家自80年代至今，亟欲解決而遲遲未能成功之重要問題，本課程將依下列主題進行討論：
1. 介紹基本衍生性商品及其評價方式。
2. 簡介這些商品對總體經濟及公司個體造成何種程度的影響與衝擊。
3. 討論金融商品會計問題之重要癥結。
4. 分析各種可能之會計處理辦法。
5. 評論各國現階段之相關財務會計準則。
6. 介紹英美衍生性商品交易相關所得稅法。

二、先修課程:
中級會計學

三、參考書目:
1. “Derivative Markets”, Ritchken, 1996, Harper Collins College Publishers(華泰代理)。
2. “Accounting for Treasury Products”, Tiner and Conneel, 1992。
3. Related FASB Pronouncements, USA (105, 107, 119, and 107 Amendment)。
4. Illustrations of Financial Instrument Disclosures, Clark Anstis, FASB Special Report。
5. 我國財會準則第27號：『金融商品之揭露』。
6. 證管會公開發行公司衍生性金融商品交易揭露規範。
7. U. S. SEC “DISCLOSURE OF ACCOUNTING POLICIES FOR DERIVATIVE FINANCIAL INSTRUMENTS AND DERIVATIVE COMMODITY INSTRUMENTS AND DISCLOSURE OF QUANTITATIVE AND QUALITATIVE INFORMATION ABOUT MARKET RISK INHERENT IN DERIVATIVE FINANCIAL INSTRUMENTS, OTHER FINANCIAL INSTRUMENTS, AND DERIVATIVE COMMODITY INSTRUMENTS”.
8. “Recognition and Measurement of Financial Instruments”, FASB Discussion Memorandum, 1991。
9. “Hedge Accounting”, FASB, Research Report, 1994.
10. International Accounting Standard No. 32: Financial Instruments: Disclosure And Presentation, 1995.
11. International Accounting Standard No. E62: Financial Instruments: Recognition and Measurement, 1998.
12. Statement of Financial Accounting Standard No. 133: Accounting for Derivative Instruments and Hedging Activities, 1998.
13. Derivatives and Hedging Training Manual Summary of Derivative Types
14. U. S. FASB Exposure Draft: Accounting for Derivative and Similar Financial Instruments and for Hedging Activities, 1996.
15. Derivatives and Hedging Questions, Answers, and Illustrative Examples, August 16, 1996.
16. U. S. Actions Related to the Derivative Draft.
17. Debate of Greenspan and Jenkins.
18. 券商發行與投資認購（售）權証之會計處理。
19. 衍生性金融商品內部控制程序：國內上市公司內控程序實例。