查詢結果:共有 394 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
61 | 國家戰略重點文創產業投資抵減與ESG之實踐【執業進修】 National Strategic Key Cultural and Creative Industry Investment Offset and the Realization of ESG |
李智仁 | 2023/06 | 月旦會計實務研究 |
62 | 歐盟碳交易市場概論及臺灣碳交易制度發展【月旦時論】 Introduction to the EU Emissions Trading System and the Development of Carbon Trading in Taiwan |
林品硯 | 2023/05 | 月旦會計實務研究 |
63 | 永續潮流下碳權之會計處理【公報釋讀】 Accounting of Carbon Credits in the Age of Sustainability |
李志烽、黃素慧 | 2023/05 | 月旦會計實務研究 |
64 | 攜帶超額外幣入境未申報之沒入規定應否有比例原則之適用?【學習式判解評析】 Shall the Principle of Proportionality Apply to the Confiscation of the Exceed Foreign Currency Brought into Taiwan by the Passenger Who Failure to Make Declaration at the Custom? |
吳美齡 | 2023/05 | 月旦會計實務研究 |
65 | 論公司法第185條第1項第2款「讓與主要部分之營業或財產」之認定標準【月旦時論】 A Study on the Criteria for Determining "Transfer of Any Essential Part of Its Business or Assets" in Article 185, Paragraph 1, Item 2 of the Company Act |
郭大維 | 2023/04 | 月旦會計實務研究 |
66 | 預售屋履約擔保相關議題評析【本月企劃】 A Study on the Performance Guarantee Mechanism for Pre-sale Houses |
于俊明 | 2023/04 | 月旦會計實務研究 |
67 | 著作權法的「改作」相關議題【執業進修】 Issues Regarding the "Adaptation" of Copyright Law |
吳尚昆 | 2023/04 | 月旦會計實務研究 |
68 | 股份有限公司董事向法院聲請宣告破產之義務及責任【月旦時論】 A Brief Analysis of the Obligations and Responsibilities of Directors of Company Limited by Shares to Apply with the Court for Bankruptcy |
黃渝清 | 2023/04 | 月旦會計實務研究 |
69 | 企併法修法對「可辨認無形資產」於稅法上認列攤銷之影響探討【本月企劃】 Impact on Tax Amortization of Identifiable Intangibles by the 2022 Amendment to Business Mergers and Acquisitions Act |
謝淑美、謝旻璇 | 2023/03 | 月旦會計實務研究 |
70 | 企業併購取得對價所涉及層面之稅務課徵影響與優惠適用【本月企劃】 The Impact of Taxation and the Application of Preferential Treatment on Aspects Involved in the Consideration of Business Mergers and Acquisitions |
陳志愷 | 2023/03 | 月旦會計實務研究 |