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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- 加盟契約之爭議──以判決實務為例
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
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
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
How Junior and Senior Auditors Differ in Applying Professional Skepticism and Interacting with Each Other - 人工智慧應用於文化領域之策略與問題因應(二)
Strategies and Problem Responses of Artificial Intelligence Applications in the Cultural Field (II) - 營業稅、營所稅及綜所稅牽連案件調查基準日爭議──最高行政法院109年度判字第249號評析
The Business Tax, Business Income Tax, Individual Income Tax etc., Related Investigation Base Date Dispute: Comment on the Supreme Administrative Court, Case No. 2020 Year Sheng Zi No.249