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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
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《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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- 發行員工認股權憑證與閉鎖性公司制度之併用
The Combined Use of the Issuance of Employee Share Subscription Warrant and the Close Company System - 家族財富傳承於股權規劃之探討
Shares Planning Discussions-Family Wealth Succession - 股權規劃及實務案例探討
Equity Planning and Practical Case Study - 特別股架構之設計、運用與限制
The Design, Application and Limitation of Terms of Preferred SharesThe Design, Application and Limitation of Terms of Preferred Shares - 審計監督、洞察、前瞻功能之研析──兼論我國審計法第69條條文之修正
Audit Function of Oversight, Insight and Foresight: the Amendment of Article 69 of the Audit Act - 營業秘密保護要件與侵害救濟
The Requirements of Trade Secrets and Misappropriation Remedies - 2020年後疫情時代會計審計變革
Accounting Audit Reform in the Post-2020 Epidemic Era - 併購所取得無形資產之攤銷──企業併購法修正之初評
Amortization of Intangible Assets Acquired through Mergers and Acquisitions: Amendment to Enterprise Mergers and Acquisitions Act - 探討會計師報告義務──從審計準則公報第72號與第74號公報觀點出發
A Discussion on Responsibility of Auditors Report to Others: From SAS. 72 and SAS. 74 Respect - 債務不履行與刑事詐欺──最高法院109年度台上字第5289號刑事判決解析
Default and Criminal Fraud: Analysis of Supreme Court Judgment No.5289 Tai Shang (2020)
