This two-semester course is designed to provide special topics in financial accounting, including business combinations, consolidation procedure and disclosure, intercompany transactions, Investment in a Subsidiary, Indirect and mutual holdings, derivatives, and foreign currency transactions. The content discussed in the class is adequate procedural coverage as to be sufficient to ensure students are built upon a solid conceptual foundation that explains and presents the international accounting environment.

一、Course Introduction	This two-semester course is designed to provide special topics in financial accounting, including business combinations, consolidation procedure and disclosure, intercompany transactions, Investment in a Subsidiary, Indirect and mutual holdings, derivatives, and foreign currency transactions. The content discussed in the class is adequate procedural coverage as to be sufficient to ensure students are built upon a solid conceptual foundation that explains and presents the international accounting environment.
二、Document of syllabus	1142 課綱.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.