查詢結果:共有 17 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 永續潮流下碳權之會計處理【公報釋讀】 Accounting of Carbon Credits in the Age of Sustainability |
李志烽、黃素慧 | 2023/05 | 月旦會計實務研究 |
2 | 企併法修法對「可辨認無形資產」於稅法上認列攤銷之影響探討【本月企劃】 Impact on Tax Amortization of Identifiable Intangibles by the 2022 Amendment to Business Mergers and Acquisitions Act |
謝淑美、謝旻璇 | 2023/03 | 月旦會計實務研究 |
3 | 昔日東家、今日對造──網紅藝人與經紀公司間的「藝 名」商標爭奪【月旦時論】 Stage Name Trademark Battle: Internet Celebrity vs. Management Company |
葉俊宏 | 2022/09 | 月旦會計實務研究 |
4 | 你出錢,但智慧成果不是你的?!──論智慧財產合約條款的重要性【會計稅務教室】 The Intellectual Creations Might Not Belong to You Even If You Have Paid the Bill: The Importance of the Intellectual Property Clause in the Agreement |
葉俊宏 | 2022/07 | 月旦會計實務研究 |
5 | 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 |
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 | 從利潤移轉談租稅協定與無形資產移轉訂價之課稅衝突【本月企劃】 Discussion from Profit Shifting on Tax Conflicts between Tax Agreements and Transfer Pricing of Intangible Assets |
吳秀麗 | 2020/02 | 月旦會計實務研究 |
8 | 企業整合營運思維下的整合性資訊【月旦時論】 Integrated Thinking and Reporting |
李宜樺、張瑞婷 | 2019/06 | 月旦會計實務研究 |
9 | 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 |
10 | 台灣無形資產評價制度(下)【本月企劃】 Intangible Assets Valuation Institution in Taiwan (II) |
蘇瓜藤 | 2018/10 | 月旦會計實務研究 |