月旦會計實務研究 Angle Accounting Magazine
雜誌簡介
《月旦會計實務研究》是一本能解決會計人在實務現場所遭遇之各種問題的應用知識。我們以議題導向,邀集了AI與會計、稅務、法律以及鑑識會計等學界與業界最具權威及公信力的專家;於本月企劃、月旦時論、執業進修、學習式判解評析中介紹國際與臺灣最新的議題、公報的轉譯與解讀、法律判決的評析等,為會計人做最好的儲量,同時培養創新、溝通、合作、協調等跨領域能力。
更多期刊資訊,請至【月旦會計財稅網】所有期數
- 論財務報告不實會計師之民事損害賠償責任──以證券交易法第20條之1為核心【本月企劃】
Accountants' Civil Liability for False Financial Reports: Focusing on Article 20-1 of the Securities and Exchange Act - 會計師執業風險之檢視──以違反查簽規則及經營權爭議為中心【本月企劃】
Practice Risk Management for Certified Public Accountant: Focus on Violation Against Auditing & Attestation Regulation and Takeover Contest - 會計師洗錢防制之通報義務與執行【本月企劃】
Uncertain Standard of Suspicious Transaction Reporting Duty of Accountants - 營利事業境外稅額扣抵概說【月旦時論】
An Overview of Foreign Tax Credit for Profit-Making Enterprises - 撤銷股東會決議之訴「權利保護要件」之審查時點【月旦時論】
Timing for Reviewing the "Requirement for Rights Protection" in a Litigation to Revoke Shareholders' Meeting Resolution - 從司法院釋字第709號解釋論都市更新人權與公益的競合──以地方都更新爭議案件為例【月旦時論】
Discussing the Competition between Human Rights and Public Welfare in Urban Renewal from the Judicial Yuan Interpretation No. 709: Taking Local Urban Renewal Dispute Cases as an Example - IFRS永續揭露準則之趨勢與解析──IFRS S1&S2 (二)【會計稅務教室】
Trends and Analysis of IFRS Sustainability Disclosure Standards: IFRS S1&S2 (II) - 審計新知──品質管理準則2號「案件品質複核」【公報釋讀】
New Insights in Auditing: TWSQM2 Engagement Quality Reviews - 法院判決監察人委任關係不存在,是否影響少數股東之訴訟實施權?──最高法院112年度台上字第1128號民事判決評析【學習式判解評析】
Will the Absence of an Appointment Relationship between a Supervisor and a Company Ruled by the Court Affect the Minority Shareholders’ Right to Implement Action: Comment on the Supreme Court Civil Judgment No.1128 of 2023 - 論中國大陸增值稅之課稅時點的合理連結【國際經貿時論】
On the Reasonable Connection of the Date of Occurrence of VAT liability in Mainland China