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課程名稱 |
金融商品之會計問題研討
Accounting and Taxation for Financial Instruments |
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開課學期 |
107-1 |
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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 |
蔡彥卿 |
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課號 |
Acc7007 |
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課程識別碼 |
722 M9000 |
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班次 |
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學分 |
3.0 |
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全/半年 |
半年 |
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必/選修 |
選修 |
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上課時間 |
星期一2,3,4(9:10~12:10) |
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上課地點 |
管二302 |
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備註 |
本課程中文授課,使用英文教科書。
總人數上限：50人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1071Acc7007_FinIns |
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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 |
Accounting for financial instruments is the one of the most challenging topics in the field of accounting. To equip the attenders with sufficient knowledge in financial instruments, the class will begin with a thorough introduction of financial instruments, including pricing, valuation and hedging practices. All the subtopics in IFRS9 and some of the subtopics in IAS32 will be covered in detail.
This course is one of those courses that will be appreciated more after you have been on the job for several years and discovered that auditing and accountancy in general are about value and risk. |
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課程目標 |
IAS 32 Financial Instruments: Presentations
IFRS9 Financial Instruments (Recognition and Measurement) |
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課程要求 |
Grading Policy:
Grades will be determined on the basis of point rankings as follows:
50 Points --- Mid-term
50 Points --- Final examination
Students are encouraged to ask questions or respond to questions raised by other subscribers.
All in-class examinations are closed book/note examinations. |
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預期每週課後學習時數 |
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Office Hours |
每週一 09:10~12:10 |
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指定閱讀 |
IAS 32 Financial Instruments: Presentations
IFRS9 Financial Instruments (Recognition and Measurement) |
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參考書目 |
IFRS7 Financial Instruments: Disclosures.
FAS133: Accounting for Derivative Instruments and Hedging Activities.
FAS138: Accounting for Certain Derivative Instruments and Certain Hedging Activities an amendment of FASB Statement No. 133.
Examples illustrating application of FAS138. |
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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第1週 |
9/10 |
Introduction |
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第2週 |
9/17 |
Pricing and Valuation- Bonds and Interest Rate Swaps/Pricing and Valuation- Forwards and Options |
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第3週 |
9/24 |
Moon Festival |
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第4週 |
10/01 |
Pricing and Valuation- Forwards and Options/ Hedging |
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第5週 |
10/08 |
IFRS9 Scope範圍 |
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第6週 |
10/15 |
IFRS9 Classification and Measurement分類/衡量 |
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第7週 |
10/22 |
IFRS9 Classification and Measurement分類/衡量 |
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第8週 |
10/29 |
IFRS9 Impairment減損 |
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第9週 |
11/05 |
Mid-term |
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第10週 |
11/12 |
IFRS9- General Hedge Accounting-Basics |
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第11週 |
11/19 |
IFRS9- General Hedge Accounting-Basics |
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第12週 |
11/26 |
IFRS9- General Hedge Accounting |
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第13週 |
12/03 |
IFRS9- General Hedge Accounting |
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第14週 |
12/10 |
IFRS17- Insurance Contracts |
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第15週 |
12/17 |
IFRS17- Insurance Contracts |
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第16週 |
12/24 |
Final Exam. |
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第17週 |
12/31 |
No class |