Intermediate Accounting follows Accounting I & II that is based on Accounting Principle to give students a deep look at financial accounting information and its increasingly varied uses in the world today. In addition, comparing the rule of IFRS, US GAAP and ROC GAAP with the accounting practice or the research cases with the real world financial statements in USA and Taiwan helps students better understand how to apply the class knowledge for future business environment. The perspective of this course emphasizes both preparers’ role in processing accounting information and users’ view in decision making.