Type of Credit: Required
Credit(s)
Number of Students
This course focuses on contemporary financial accounting theory that forms the foundation for financial accounting standards. Covered topics encompass both retrospective and prospective aspects of accounting theory, the methodology involved in theory development, the setting of accounting standards, valuation of assets and liabilities, determination of income, and an exploration of international accounting standards. Students are anticipated to engage with assigned materials actively, partake in classroom discussions, and deliver presentations.
能力項目說明
The objective of this course is to familiarize students with contemporary financial accounting theory. Upon completion, students should have the ability to understand the theoretical foundations of financial reporting standards, as well as the preparation and presentation of financial statements. They will gain an appreciation for the intricacies and challenges of standards setting, enabling them to make informed judgments regarding the selection of accounting policies.
| 教學週次Course Week | 彈性補充教學週次Flexible Supplemental Instruction Week | 彈性補充教學類別Flexible Supplemental Instruction Type |
|---|---|---|
|
Week
|
Content |
Chap |
|
|
1 |
9/9 |
財務報導的演進 |
Chap 1 |
|
2 |
9/16 |
效率市場 |
Chap 2 |
|
3 |
9/23 |
資訊觀點 |
Chap 3 |
|
4 |
9/30 |
衡量觀點 |
Chap 4 |
|
5 |
10/7 |
實證性會計理論 |
Chap 5 |
|
6 |
10/14 |
盈餘品質(1) |
Chap 8 |
|
7 |
10/21 |
盈餘品質(1) |
Chap 8 |
|
8 |
10/28 |
Mid-term 1 Exam |
|
|
9 |
11/4 |
盈餘品質(2) |
Chap 9 |
|
10 |
11/11 |
盈餘品質(2) |
Chap 9 |
|
11 |
11/18 |
準則設定 |
Chap 11 |
|
12 |
11/25 |
資訊中介:分析師 |
Chap 10 |
|
13 |
12/2 |
分組報告 |
|
|
14 |
12/9 |
分組報告 |
|
|
15 |
12/16 |
分組報告 |
|
|
16 |
12/23 |
分組報告 |
|
|
17 |
12/30 |
分組報告 |
|
|
18 |
1/6 |
期末 |
|
**This syllabus is temporary. I will change the content of syllabus if necessary.
Grading basis: Midterm 35%，class participation 35%，(3) presentation 40%。
This syllabus is temporary. I will change the content of syllabus if necessary.
Textbook：金成隆, 2020. 高等財務會計研究:理論與實證, 第三版, 滄海書局
Reference Books： Scott, W.R., 2020. Financial Accounting Theory, 8th edition.