課程資訊
課程名稱
加拿大企業:經營、評價及會計實務
Corporations in Canada:Business, Valuation and Accounting Practices 
開課學期
103-1 
授課對象
管理學院  會計學研究所  
授課教師
傑克哈山 
課號
Acc5029 
課程識別碼
722 U8050 
班次
 
學分
全/半年
半年 
必/選修
選修 
上課時間
星期二2,3,4(9:10~12:10) 
上課地點
管一B01 
備註
總人數上限:25人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1031Acc5029_ 
課程簡介影片
 
核心能力關聯
本課程尚未建立核心能力關連
課程大綱
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課程概述

Canada is a member of the G10. Its economy is well developed with exposure to a number of sectors. These include automotive, financial services, manufacturing, retailing, mining, oil and gas, forest products, real estate and some technology and a well developed small business sector.

The country has a mature, stable banking system which withstood the financial shocks of 2008 better than most of the other G10 countries. Canada adopted IFRS to a greater extent than most other countries. Its population is multicultural. In fact Canada is considered to be one of the worlds most multicultural countries. Canada is the United States' largest trading partner by far. But it continues to develop its economic relationships with Asia, in particular China.

In this course students will be introduced to corporate Canada in a number of different ways. We will first look at Canada the country, doing business in Canada, its capital markets, taxation, financial innovation, investment experiences in the United States, accounting and valuation principles. Please note that this is a survey course. Most of the topics will be treated briefly while some other topics will be done more in depth. 

課程目標
Upon completion of this course, students will be have the following key understandings:
1. Canada: Its government and institutions;
2. The operators in and the regulators of its capital markets;
3. Financial innovation in Canada;
4. Business valuations;
5. Canada's legal and political system;
6. Accounting standard setting, principles and comparison to US GAAP;
7. A look at financial reporting by major Canadian corporations and how Canada integrates its accounting with the United States;
8. Other topics as appropriate and to be advised to the class. 
課程要求
Students will need to be able to function in class and on assignments/projects in English at a fairly high level. Class discussions/participation will be in English. There will be grades for participation. Each student must bring a name card to be completed at the beginning of the first lecture and must be brought and displayed in each subsequent lecture. Participation marks are only awarded to students who actively participate in lectures and display their name cards to receive credit. Grades will be awarded for class participation based on the quality of participation, not just the quantity. The course also requires some previous exposure to International Financial Reporting Standards as I will be assuming that you have covered much of this material elsewhere. 
預期每週課前或/與課後學習時數
 
Office Hours
 
指定閱讀
待補 
參考書目
待補 
評量方式
(僅供參考)
 
  1. 本校建議 A+ 比例上限為 20% ,非強制規定,授課教師可依課程要求調整,建議必修課程參考。
  2. 本校採用等第制評定成績,學生成績評量辦法中的百分制分數區間與單科成績對照表僅供參考,授課教師可依等第定義調整分數區間。詳見學習評量專區 (連結)。
 
課程進度
週次
日期
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