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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
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