首頁
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。
更多期刊資訊，請至【月旦會計財稅網】所有期數
- 股份基礎員工福利之計與稅務處理
On the Accounting and Taxation of Share-based Employee Benefits - 營利事業發行員工認股權申報所得稅費用的認列
Recognition of Income Tax Expenses for Profit-Making Enterprises Issuing Employee Stock Options - 員工認股權與員工股票分紅之綜合所得稅課稅差異
Differences in Comprehensive Income Tax Assessment between Employee Stock Options and Employee Stock Dividends - 產業創新條例第19條之1──以員工股權獎酬之給付定性與程序義務為中心
The Scope of Article 19-1 of the Industrial Innovation Statute: Employee Equity-Based Awards and Procedural Obligation - 企業併購之關鍵財務與會計實務議題解析
Practical Analysis of Key Financial and Accounting Issues in Mergers and Acquisitions - 公辦市地重劃實施前後地價查估與臨街地特別負擔之法律問題分析
Legal Issues Analysis of Land Value Appraisal Before and After Government-Implemented Urban Land Readjustment and the Special Burden on Street-Frontage Land
