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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- 初論平均地權條例修正影響──六都預售屋房市趨勢探討【本月企劃】
A Preliminary Discussion on the Impact of the Amendments to the Equalization of Land Rights Ordinance: Discussion on the Market Trends of Pre-Sale Houses for Six Municipalities in Taiwan - 平均地權條例子法施行後之相關疑義探討──以例外許可可轉讓之公告為中心【本月企劃】
Discussion on Relevant Doubts after the Implementation of the Equalization of Land Rights Act: Focusing on the Announcement of Transferable Exception Licenses - 未載入都更相關計畫之出資人可否免經許可取得重建新屋?【本月企劃】
Can Investors Who Are Not Included in the Urban Renewal Plan Acquire Buildings after Renewal Without Approval from the Competent Authority? - 論我國電子簽章法修正之必要性【月旦時論】
The Necessity of Amendment of Electronic Signatures Act - 鳥瞰臺灣法制下的公證制度與遺囑【月旦時論】
An Overview of Notary and Will - Based on Taiwan Law - 探討教育財團法人提列準備金之會計處理方法【月旦時論】
Examining the Accounting Methods for Appropriation Funds in Education Foundations - 收益平準金與投資本金之差異【執業進修】
The Differences between Income Equalization and Investment Principal - 談審計準則540號修正對查核工作之影響【公報釋讀】
Discussion on the Impact of TWSA 540 (2023 Revise) to the Audit of Financial Statements - 表決權拘束契約之效力──最高法院109年度台上字第2482號民事判決評析【學習式判解評析】
Voting Agreements: Analysis of Supreme Court Judgment No. 2482 Tai Shang (2020) - 董事會召集權遊戲規則之變動【函令解析】