課程概述 |
1. Chunghwa Telecom:
Purpose: To demonstrate the current financial reporting environment, and how to address such issues.
2. Basic of Financial Reporting
Purpose: To illustrate how financial reporting standards are designed to address the information needs of investors.
3. Residual income valuation model and Ohlson model
Purpose: To understand how to use the financial reports in making financial decisions.
4. Consolidation Accounting and segment reporting
Purpose: To understand economic unit to analyze in applying residual income valuation model
5. Employee Stock Options Accounting
Purpose: To understand the nature of options and its application of residual income valuation model
6. Fair value accounting
Purpose: To understand the importance and limitation of fair value accounting as well as its future |