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月旦會計實務研究
月旦會計實務研究
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。
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- 從穩定幣之發展談虛擬資產法制及稅務
Discussing Virtual Asset Legal System and Taxation from the Perspective of the Development of Stablecoins - 虛擬資產之監理與稅制探討──從虛擬資產專法草案觀之
A Study on the Supervision and Taxation of Virtual Assets: From the Perspective of the Draft Law on Virtual Assets - 虛擬貨幣專法下對會計及審計之影響
The Impact of Specialized Legislation on Virtual Currency on Accounting and Auditing - 寵物信託之法律架構探討
Exploration on the Legal Structure of Pet Trust - 精進教育部以行政委託國立大專校院之會計業務處理方式
Enhancing the Accounting Activity Processing Methods of the Ministry of Education with Administrative Entrustment to National Universities and Colleges - 生育費之列舉扣除──臺北高等行政法院112年稅簡字第15號判決評釋
Itemized Deductions of Childbirth Expenses: Comment on Taipei High Administrative Court Judgment No. 15 in 2023 - 加盟契約之爭議──以判決實務為例【本月企劃】
Franchise Contracts Issue: Taking a Judicial Decision as an Example - 臺灣加盟契約之終止權及返還加盟金的法律爭議與評析【本月企劃】
Legal Disputes Regarding Termination Rights and Return of Franchise Fees in Taiwan - 類直營加盟模式下之會計處理與財務報導實務研析──以IFRS 10及IFRS 15為核心【本月企劃】
A Practical Analysis of Accounting Treatment and Financial Reporting under the Quasi-Franchise Business Model: Focusing on IFRS 10 and IFRS 15 - 初階與資深審計人員在專業懷疑運用上的差異與互動模式【執業進修】
How Junior and Senior Auditors Differ in Applying Professional Skepticism and Interacting with Each Other
