課程名稱 |
金融產業策略會計資訊研討 Strategic Accounting Information for Financial Services Industries |
開課學期 |
104-1 |
授課對象 |
管理學院 會計學研究所 |
授課教師 |
吳琮璠 |
課號 |
Acc5008 |
課程識別碼 |
722 U3600 |
班次 |
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學分 |
3 |
全/半年 |
半年 |
必/選修 |
選修 |
上課時間 |
星期二7,8,9(14:20~17:20) |
上課地點 |
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備註 |
上課地點:二館10樓研討室 限學士班三年級以上 且 限管理學院學生(含輔系、雙修生) 總人數上限:15人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1041Acc5008_ |
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 |
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 |
This seminar is on interactions of financial service industry strategy and financial statement analysis and valuation. In addition, it is to study and discuss critical issues facing today’s financial services industry. The course will address the full range of financial services including investment and commercial banking, insurance, securities and future firms. It will also provide an related overview of the structure of the financial system, interest rate and business cycle determinates, and international financial markets. Specifically, The following issues will be covered:
1.Each financial service industry core business revenue and cost model
2.Financial service industry merger acquisition valuation and goodwill regulatory issues.
3.Asset valuation (e.g. provision and loan loss reserve, factoring, loss impairment) regulatory issues and strategic impact
4.Capital management(e.g. capital adequacy test, dividend policy, capital injection and decrease issues) regulatory issues and strategic impact
5.Financial statement recognition and disclosure regulatory issues and strategic impact |
課程目標 |
The course objectives are to build upon the fundamental accounting knowledge of students and apply that knowledge in the financial service industry to broaden and deepen the application and analytical skills. The course closely integrate the accounting information and factors specific to the financial industry with the support of some level of analysis and valuation cases. The purpose of the course is to allow students prepare themselves to be financial service industry management, consultants, and analysts. |
課程要求 |
Full participation in class lecture and discussion and prepare for readings before class |
預期每週課後學習時數 |
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Office Hours |
每週二 13:30~14:00 備註: or by appointment |
指定閱讀 |
Many class notes, news and press on CEIBA, also Harvard cases and business valuation case, research paper and discussion questions
Steve Penman, Financial Statement Analysis and Securities Valuation
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參考書目 |
Stephen Ryan, Financial Instruments and Financial Institutions: Accounting and Disclosure. |
評量方式 (僅供參考) |
No. |
項目 |
百分比 |
說明 |
1. |
Case or Research Paper discussion |
45% |
group presentation in class (Case or paper assigned by instructor) |
2. |
Strategic Accounting and disclosure analysis |
45% |
1.Select at least two (e.g. one from Hong Kong, the other from Taiwan) public financial firms
2.Linking to industry and strategic performance, compare and critique f/s presentation and disclosure quality |
3. |
參訪或聽演講筆記心得 |
10% |
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|
週次 |
日期 |
單元主題 |
第1週 |
9/15 |
課程介紹 |
第2週 |
9/22 |
Business Analysis methodology- Banking Business and Core Financial Analysis |
第3週 |
9/29 |
颱風假
|
第4週 |
10/6 |
Business Analysis methodology--Securities Business and Core Financial Analysis |
第5週 |
10/13 |
Business Analysis methodology--Insurance Business and Core Financial Analysis |
第6週 |
10/20 |
Business Analysis methodology-- Financial Holding Company (FHC) and Core financial
Analysis
Film: Too big to fail |
第7週 |
10/27 |
【2015資誠台灣金融業論壇】把握跨界契機 開創轉型新局
|
第8週 |
11/3 |
Case/Paper Discussion |
第9週 |
11/10 |
Company Field Study
02-23695678#265
2樓期貨交易教育中心(台北市羅斯福路2段100號2樓)
王瑞傑先生 矯恒杰
(02)2369-5678#121 |
第10週 |
11/17 |
Case/Paper Discussion |
第11週 |
11/24 |
Case/Paper Discussion |
第12週 |
12/1 |
Case/Paper Discussion |
第13週 |
12/5 替代12/8 |
Financial Industry M&A Accounting Issue
報名網頁
http://www.accupass.com/go/fintech |
第14週 |
12/15 |
Banks f/s analysis presentation |
第15週 |
12/22 |
FHC f/s analysis presentation |
第16週 |
12/29 |
Insurance f/s analysis presentation |
第17週 |
1/5 |
Securities f/s analysis presentation |
第18週 |
1/12 |
review |
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