查詢結果:共有 7 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 收購業務商譽攤銷要件之構成與評析【月旦時論】 Comments on the Constituent Elements of Goodwill Amortization of Business Acquisition |
林隆昌 | 2023/07 | 月旦會計實務研究 |
2 | 企業收購與集中測試之會計處理原則【本月企劃】 Principles of Accounting Treatment for Corporate Acquisition and Concentration Test |
月旦會計實務研究編輯部 | 2023/03 | 月旦會計實務研究 |
3 | 論商譽對商標保護範圍的影響──從美國商標法的發展史觀察【月旦時論】 The Influence of Good Will on the Scope of Trademark Protection: Observed from the History of American Trademark Law |
蔡億達 | 2023/02 | 月旦會計實務研究 |
4 | 企業併購取得無形資產之攤銷探討──2020年企併法修正草案第40條之1解析【本月企劃】 Discussion on the Amortization of Intangible Assets Acquired by Enterprise Mergers and Acquisitions: Analysis of Article 40-1 of the Draft Amendment to the Business Mergers and Acquisitions Act in 2020 |
蔡朝安、王萱雅 | 2021/08 | 月旦會計實務研究 |
5 | 合資成立特殊目的公司併購衍生商譽認列相關問題之探討【月旦時論】 Analysis of Issues Related to the Recognition of Goodwill Derived from a Merger or Acquisition by a Special-Purpose Company under Joint Venture Structure |
陳志愷 | 2021/04 | 月旦會計實務研究 |
6 | 併購所取得無形資產之攤銷──企業併購法修正之初評【執業進修】 Amortization of Intangible Assets Acquired through Mergers and Acquisitions: Amendment to Enterprise Mergers and Acquisitions Act |
李叡迪 | 2021/02 | 月旦會計實務研究 |
7 | 簡評中國大陸併購商譽之稅法規範【台商稅會通】 Evaluation of Mainland China Tax Law on Goodwill of Mergers and Acquisitions |
李俊明 | 2018/12 | 月旦會計實務研究 |