東吳大學教師授課計劃表

檔案產生時間：2022/3/4 下午 08:03:19
本表如有異動，於4小時內自動更新
一、課程基本資料 Course Information
科目名稱 Course Title：
(中文)國際與台灣財務報導準則城中全英語
(英文)INTERNATIONAL & TAIWAN FINANCIAL REPORTING STANDARD		 開課學期 Semester：110學年度第2學期
開課班級 Class：國際學術
授課教師 Instructor：詹乾隆 JAN, CHYAN-LONG
科目代碼 Course Code：BNA05102 單全學期 Semester/Year：單 分組組別 Section：城中全英語
人數限制 Class Size：50 必選修別 Required/Elective：選 學分數 Credit(s)：3
星期節次 Day/Session： 二789　 前次異動時間 Time Last Edited：111年01月06日13時39分
二、指定教科書及參考資料 Textbooks and Reference
(請修課同學遵守智慧財產權，不得非法影印)
●指定教科書 Required Texts
1. International GAAP 2014 by John Wiley & Sons Ltd.
2. International Accounting by Timothy Doupnik & Hector Perera. McGraw-Hill International Edition.
●參考書資料暨網路資源 Reference Books and Online Resources
三、教學目標 Objectives
This course will deal with effective financial planning and managerial decision making through accounting system. It will be a study of the International Financial Reporting Standard (IFRS),.As more and more countries, with different traditions of financial reporting and enforcement,so the challenge of consistent application of International financial reporting standard (IFRS) essential for its credibility increases. The International Generally Accepted Accounting Principle (GAAP) plays an important in this.
This course will deal with effective financial planning and managerial decision making through accounting system. It will be a study of the International Financial Reporting Standard (IFRS),.As more and more countries, with different traditions of financial reporting and enforcement,so the challenge of consistent application of International financial reporting standard (IFRS) essential for its credibility increases. The International Generally Accepted Accounting Principle (GAAP) plays an important in this.
四、課程內容 Course Description
●整體敘述 Overall Description
A. Entrance Competencies:
All students must have satisfied the program financial accounting prerequisite and be familiar with the areas of basic financial accounting concepts and conventions and the content and interpretation of financial statements. Financial accounting concepts will be reviewed and student skills revitalized only during the initial class sessions. Additional preparation may be appropriate for those students whose exposure to financial accounting has not been recent.
B. Exit Competencies:
In this course, we focus on groups of accounting information users. Generally speaking, the objective of accounting information is to improve the quality of different types of decision making within the organization.

●分週敘述 Weekly Schedule
週次 Wk 日期 Date 課程內容 Content 備註 Note

1

 2/22 Introduction to International Accounting  　

2

 3/1 Worldwide Accounting Diversity  　

3

 3/8 International Harmonization of Financial Reporting  　

4

 3/15 International Financial Reporting Standard(1)  　

5

 3/22 International Financial Reporting Standard(2)  　

6

 3/29 International Financial Reporting Standard(3)  　

7

 4/5 Introduction of ROC GAAP  　

8

 4/12 Additional of financial Reporting  　

9

 4/19 Mid Term  　

10

 4/26 Analysis of Foreign Financial Statements(1)  　

11

 5/3 Analysis of Foreign Financial Statements(2)  　

12

 5/10 International Taxation  　

13

 5/17 Strategic Accounting Issues in Multnational Corporations  　

14

 5/24 Comparative International Accounting and Corporate Governance(1)  　

15

 5/31 Comparative International Accounting and Corporate Governance(2)  　

16

 6/7 Case Study  　

17

 6/14 Case Study  　

18

 6/21 Final Examination  　
五、考評及成績核算方式 Grading
配分項目 Items 次數 Times 配分比率 Percentage 配分標準說明 Grading Description
期中考130% 
報告140% 
分組作業 30% 
配分比率加總 100%  
六、授課教師課業輔導時間和聯絡方式 Office Hours And Contact Info
●課業輔導時間 Office Hour
Tuesday 1:30PM to 3:30PM
Friday 1:30PM to 3:30PM
●聯絡方式 Contact Info
研究室地點 Office：2126 EMAIL：janc@scu.edu.tw
聯絡電話 Tel：0952-453-375 其他 Others：
七、教學助理聯絡方式 TA’s Contact Info
教學助理姓名 Name 連絡電話 Tel EMAIL 其他 Others
Serena Chuang2311-1531 Ext. 2871  
八、建議先修課程 Suggested Prerequisite Course
九、課程其他要求 Other Requirements
十、學校教材上網、數位學習平台及教師個人網址 University’s Web Portal And Teacher's Website
學校教材上網網址 University’s Teaching Material Portal：
東吳大學Moodle數位平台：http://isee.scu.edu.tw
學校數位學習平台 University’s Digital Learning Platform：
☐東吳大學Moodle數位平台：http://isee.scu.edu.tw
☐東吳大學Tronclass行動數位平台：https://tronclass.scu.edu.tw
教師個人網址 Teacher's Website：
其他 Others：
十一、計畫表公布後異動說明 Changes Made After Posting Syllabus