課程資訊
課程名稱
 財務會計準則研討
Seminar in Financial Accounting Standard 
開課學期
 106-2 
授課對象
 管理學院  會計學系  
授課教師
 劉啟群 
課號
 Acc5003 
課程識別碼
 722 U1100 
班次
  
學分
 3.0 
全/半年
 半年 
必/選修
 選修 
上課時間
 星期一2,3,4(9:10~12:10) 
上課地點
 管二205 
備註
 先修科目：中級會計學上下。
限學士班三年級以上
總人數上限：90人 
  
課程簡介影片
 
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課程概述

財務會計準則研討 

課程目標
 本學期『財務會計準則研討』之課程安排，基於我國已於2013年與國際會計準則接軌，故將以較詳實介紹國際會計準則為目標，特別針對重要及即將修正之公報為主。討論公報觀念時，亦包括「財務會計理論與實務運用」之介紹。 
課程要求
 This course is designed to expose students to current financial accounting issues and especially to the international aspects of the issues. The major thrust of the seminar will be to prepare students to critically analyze and evaluate different aspects of current accounting issues and to have an understanding of how the accounting standards setting bodies examine critical areas of accounting measurement and reporting. It will enable students to identify viable research proposal in financial accounting. Upon completion of the course, students should be able to:
1. understand and appreciate the complex nature of environments in which accounting standards are developed;
2. understand the global nature of accounting issues;
3. analyze and evaluate different perspective of these issues, such as users perspective, management perspective and society's perspective; and
4. have a good knowledge of the background in which financial accounting theory and financial accounting standards are developed.
5. Understand the role of economics in financial accounting.
Grading Standards:
Your final grade in this course will be based on the following items:
Final Report and Quiz 60%
Presentation and Class Participation 40%

* Please email your report to my address (ccliu@ntu.edu.tw) no later than the final exam week.

 
預期每週課後學習時數
  
Office Hours
 另約時間 
指定閱讀
 IFRS IAS 
參考書目
 IFRS IAS 
評量方式
(僅供參考)
  
No.
項目
百分比
說明
1. 
 Final Report and Quiz 
60% 
  
2. 
 Presentation and Class Participation 
40% 
  
 
課程進度
週次
日期
單元主題
第1週
 2/26  介紹課程及基本會計概念 
第2週
 3/05  IFRS 16 Leases租賃會計 
第3週
 3/12  IFRS 16 Leases租賃會計 
第4週
 3/19  IFRS 16 Leases租賃會計 
第5週
 3/26  IFRS 15 Revenue from Contracts with Customers 客戶合約收入 
第6週
 4/02  IFRS 15 Revenue from Contracts with Customers 客戶合約收入 
第7週
 4/09  IFRS 15 Revenue from Contracts with Customers 客戶合約收入 
第8週
 4/16  IAS 32: Financial Instruments Presentation金融商品之表達 
第9週
 4/23  IFRS 9 Financial Instruments 
第10週
 4/30  IFRS 9 Financial Instruments 
第11週
 5/07  IFRS 9 Financial Instruments 
第12週
 5/14  IFRS 4 Insurance Contracts 保險合約  
第13週
 5/21  IFRS 4 Insurance Contracts 保險合約  
第14週
 5/28  IFRS 2: Share-Based Payment股份基礎給付交易 
第15週
 6/04  IFRS 2: Share-Based Payment股份基礎給付交易 
第16週
 6/11  Final Report 
第17週
 6/18  Final Report