本課程旨在幫助學生對國際財務報導準則有全面性的瞭解，並知道如何運用所學的財務會計知識在實務上，本課程著重在讓財務報表使用者瞭解商業資訊之攸關性和有用性。學生並可透過此課程瞭解國際財務報導準則和美國一般公認會計準則之差異，並瞭解未來合併該二會計準則之可行性。
The objective of this course is to acquaint students with a comprehensive knowledge of International Financial Reporting Standards (IFRS) and how it is applied in practice. The course focuses on the preparation of analysis of business information relevant and useful to external users of financial reports. Global Accounting Insights highlight the important discrepancies that remain between IFRS and U.S. Generally Accepted Accounting Principles (GAAP), and discuss the ongoing joint convergence efforts to resolve them.