彰化師大雲端學院

The primary goal of this course is to introduce students to the fundamental concepts of financial accounting and International Financial Reporting Standards （IFRS） in this semester, including the new content with a focus on IFRS, the financial statements, new presentation of transaction analysis, discussion of IFRS financial statement presentation formats, and how they are different from other GAAP formats, and new global Internet fraud resources etc. Basically, it is all to cover all the basic concepts of Accounting and the concepts of IFRS in this semester. I hope that students can learn basic knowledge of financial accounting for their future career both in academy and in practical. To let students pay more attention on this important course, a quiz or homework will be given every week. If you are not assigned homework to be handed in next week, you will have an in－class quiz next time.