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