Intermediate Accounting I 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.

一、Course Introduction	Intermediate Accounting I 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.
二、Document of syllabus	AACSB課程大綱(學士班)-1142-中會二-R1.pdf
三、教材編選	Self Developed	Lecture Handout	Self Edited Textbooks	Teaching Program	Self Made Teaching Video	Other
四、教學教法	Lecture Slides	Group Discussion	Student Oral Report	Problem Based Learning	Case Study	Other
五、評量工具	Mid-Term Exam	Final Exam	Quiz	Assignment	Homework	Mid-Term Report	Final Report
五、評量工具	Project Report	Evaluation Ruler	Other
Please respect to the intellectual property rights, do not photocopy the textbooks which assigned by professors.