金融產業策略會計資訊研討

Seminar on Strategic Accounting Information for
Financial Industries

Professor Wu , Rebecca Chung-Fern, Ph.D, CPA, 吳琮璠博士
金融監督管理委員會 rwu@fscey.gov.tw
Tel: 89680019 Fax: 89691200
上課時間：晚上6:30~9:20
This seminar course will focus on strategic measurement of accounting information related to public companies of capital markets, banks, financial holding companies, insurance companies and its interaction with capital markets.

本課程重點在解析金融產業與資本市場公眾公司其會計衡量之策略性影響. 包括:
1. 產業併購與金融併購會計相關法令規定與影響,
2. 主要金融業務與主要金融商品之會計認列, 評價與損益衡量, 與風險性資本衡量,
3. 金融產業資本管理(e.g.資本公積, 盈餘公積, 股東權益, 股利政策,
庫藏股),
4. 資產評估 (e.g.放款呆帳, 應收帳款呆帳與讓售, 併購商譽 資產減損)
5. 金融產業財務分析, 與財務揭露
The course will be conducted in the following ways :
1. Lectures/Case Study Discussions
The core concept in each module will be lectured by the instructor. The lecture will be organized in a Question and Answer way using real world problem cases in the industry. The students are expected to prepare for the discussion of the assigned reading and case material. Readings for each module will be assigned for discussion.
2. Outside Speakers & Field Tour

Grading :
Research Report 50%
Assignment and Participation 50%