此參考說明所註明的目錄。請向該機構確認當前課程供給與適用於你入學的條件。
課程說明
財務會計 I 財務報表編製之理論與實務，包括會計選擇之概念框架、收入確認及財務資訊在契約中的角色。著重於貨幣資產與負債之衡量、報告與揭露。包含租賃、養老金、遞延所得稅、企業間投資與現金流量報導等複雜議題。 #
原文參考文本
Financial Accounting I Theory and practice of financial statement preparation including conceptual framework for accounting choices, revenue recognition and role of financial information in contracting. Emphasis on measurement, reporting, and disclosure of monetary assets and liabilities. Includes complex issues such as accounting for leases, pensions, future income taxes, intercorporate investments and cash flow reporting. #
來源與參考
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來源參考 : https://brocku.ca/webcal/2024/graduate/mpac.html