2010-2011Department / Code(開課單位

Fu Jen Catholic University

2010-2011

Department / Code

(開課單位/單位代碼) Department of Accounting / G-7161 Course Code

(課程代碼) 17781

Course Name (課程名稱)

Seminar: International Accounting- English 國際會計專題研討-英

Credit (學分數)

F S

0 3

Course Objectives (課程目標-中)

本課程以國際的觀點探討財務報導與分析。從國際會計的角度提供學生深 入的瞭解會計及相關領域的發展及實務。課程設計分為兩個主軸，前半課 程著重於國際會計的形成與發展、比較會計模式及國際會計調合議題。後 半課程則著重於實務議題。透過介紹國際財務報導準則，並利用跨國企業 會計處理與財務報導分析，協助學生熟悉國際會計實務。

Course Objectives (課程目標-英)

This course examines the international dimension of financial reporting and analysis. It provides students with an in-depth look at the development of accounting and its related disciplines from an international perspective. The course comprises two sections: The first section will be devoted to a

discussion of international accounting patterns, culture and development, comparative accounting and international harmonization. The second section will focus on practical issues, including the context of International Financial Reporting Standards, major issues in reporting and international financial analysis.

Prerequisites

(先修課程)

None

Course Materials (課程教材)

TBA

*「應遵守智慧財產權觀念並不得非法影印」

Reference (參考書目)

TBA

*「應遵守智慧財產權觀念並不得非法影印」

Evaluation (評量方式)

課堂之前測(Pre-test) % 期末報告/論文撰述(Team Paper/Theses Writing) %

課堂中的隨堂測試(Quiz) % 課堂參與(Class Participation) 20%

期中考(筆試)(Midterm Test) % 心得/作業撰寫(Assignment) %

課堂後測/期末考(筆試)(Final Test)

30 % 專題發表(Presentation) 50%

學生表現側寫報告(Profile Report) % 課堂上實作演練(Role Playing) %

個案分析報告撰寫(Case Report) % 專業團體之證照檢定(Certification) %

個別面試或口試(Oral Exam) % 其他(Others) %

Pedagogical Methods (教學方法)

講授(Lecture)

個案教學(Case Study)

電子教學(e-Learning)

體驗教學(Project Adventure)

角色扮演實境教學(Role Playing)

企業競賽遊戲(Business Simulation Game)

管理電影(Theater Learning)

競賽讀書會(Study Group)

專題實作(Seminar on Field Research)

產業實習(Intership)

服務學習實作(Service Learning)

自主學習(Independent Study)

對話教學法(Dialogue Teaching)

其他

Course Web

(課程網頁) TBA

Course Outline (課程大綱進度)

* The syllabus and the policies, guidelines, and dates included are subject to change at the instructor’s discretion.

* Cheating or plagiarism includes the copying of all or part of another’s work and will not be tolerated. If you allow your work to be copied or make it available to another student for this purpose you are also cheating. All parties involved will receive an F for the course. Cheating is also grounds for expulsion.

Contribution to Mission

全人教育 (Holistic Education)

做中學 (Learning by doing)

Week Date Topic

1 02/15

Introduction

2 02/22

The Global Environment of Accounting

Comparative International Accounting

Standard Setting: Economic Issues

Standard Setting: Political Issues

6 03/22

International Transparency and Disclosure

International Financial Reporting Standards

Holiday

9 04/12

IFRS, Fair Value and Corporate Governance

Major Issues in the Financial Reporting

International Accounting Research

Presentation and Discussion

Presentation and Discussion

Presentation and Discussion

Presentation and Discussion

Presentation and Discussion

Presentation and Discussion

(本課程與管理學院 使命之關係)

人本價值

(Human-centric values)

整合資源 (Resource integration)

創新知識

(Innovative knowledge)

國際視野 (International view)

Contribution to learning goals (本課程能達成開課 單位的哪些目標-院)

厚植管理知識及解決問題之能力。

(Each student should be able to analyze and solve management problems.)

培養理性分析及創新思維之能力。

(Each student should be able to perform rational analyses and propose innovative ideas.)

□應用資訊科技之能力。

(Each student should be able to use information technology to integrate resources.)

□轉化倫理於行動，並落實人本關懷。

(Each student should be willing to show human compassion and render professional services as an ethical practice.)

開拓國際視野，並展現國際化特性。

(Each student should be able to cultivate a global view and exhibit the characteristics of internationalization.)

Contribution to learning goals (本課程能達成開課 單位的哪些目標-系)

■培養會計專業及自我提升之能力。

(To acquaint students with accounting profession and to cultivate students' self-learning ability.)

■培養整合會計與管理知識，以解決問題之能力。

(To acquaint students with an integrated knowledge between accounting and management, as to prepare students to possess problem solving skills.)

□培養人本關懷、倫理素養及團隊合作能力。

(To acquaint students with social responsibility, ethical discipline and teamwork ability.)

■培養國際化視野及能力。

(To acquaint students with global perspectives and communication in global contexts.)

□培養善用資訊科技以整合資源之能力並瞭解其風險控管。

(To acquaint students with information technology skills to enrich students’ ability to integrate resources and understand risk management.)

Contribution to learning goals (本課程能達成開課 單位的哪些目標-所)

■具備進階會計專業知識。

(Students have Advanced Accounting of the knowledge.)

□具備批判性思考與獨立研究之能力。

(Students with critical thinking and independent research ability.)

■具備整合會計與管理知識，以做成經濟決策與解決問題之能力，俾協助組織創造價值。

(Students have integrated accounting and management know-how to make economic decision-making and problem- solving ability, so as to assist the organization to create value.)

□具備人本關懷與倫理素養，瞭解如何在面臨倫理困境時做成符合專業倫理之倫理判斷。

(Students should have the people of the quality of care and ethics, learn how to face the ethical dilemma when they made in line with the professional ethics of ethical judgments.)

■具備國際化視野與國際化之知識與能力。

(Students with an international vision of internationalization of knowledge and ability.)

Instructor Name: Chia-Ling Cheng

(老師資料)

E-mail: [email protected] Phone: 2905-2962

Office Hour: TBA Room: SL 208

應遵守智慧財產權觀念並不得非法影印