|
週次 |
日期 |
單元主題 |
|
第2週 |
3/02 |
IAS39- Objective, Scope and Definitions (1-9) |
|
第3週 |
3/09 |
IAS39- Embedded Derivatives (10-13) |
|
第4週 |
3/16 |
IAS39- Recognition and De-recognition (14-42) |
|
第5週 |
3/23 |
IAS39- Measurement (43-70) |
|
第6週 |
3/30 |
IAS39- Settlement-Date and Trade-date Accounting (38)
IAS39- Hedge Accounting (71-102)
|
|
第7週 |
4/06 |
Holiday adjustment (no class) |
|
第8週 |
4/13 |
IAS39- Hedge Accounting (71-102) |
|
第9週 |
4/20 |
Mid-term |
|
第10週 |
4/27 |
IFRS9- Classification and Measurement |
|
第11週 |
5/04 |
IFRS9- General Hedge Accounting |
|
第12週 |
5/11 |
IFRS9- General Hedge Accounting |
|
第13週 |
5/18 |
IFRS9- General Hedge Accounting |
|
第14週 |
5/25 |
IFRS9- Impairment |
|
第15週 |
6/01 |
IFRS9 Discussion Paper- Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging |
|
第16週 |
6/08 |
IFRS9 Discussion Paper- Accounting for Dynamic Risk Management |
|
第17週 |
6/15 |
Final Exam. |