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查詢： 查詢結果：共有 298 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 41 | 壽險業金融資產重分類實務案例解析【本月企劃】 Practical Issue Analysis of Financial Assets Reclassification in Life Insurance Industry |
李照聖 | 2023/05 | 月旦會計實務研究 |
| 42 | 不具保證效力之擔保？──預售屋履約擔保機制之問題探討【本月企劃】 An Ineffective Guarantee?－Commented on Relative Legal System of Performance Guarantee for Pre-sale House Transactions |
周聖皓 | 2023/04 | 月旦會計實務研究 |
| 43 | 預售屋履約擔保相關議題評析【本月企劃】 A Study on the Performance Guarantee Mechanism for Pre-sale Houses |
于俊明 | 2023/04 | 月旦會計實務研究 |
| 44 | 「不動產開發信託」及「價金信託」作為預售屋履約擔保機制之問題與檢討【本月企劃】 A Review on Issues of Using Real Estate Development Trust and Price Trust as Performance Guarantee Mechanisms for Presale Housing |
谷湘儀 | 2023/04 | 月旦會計實務研究 |
| 45 | 現行預售屋履約擔保機制下之銀行作業實務及角色【本月企劃】 Practices and Roles of Banking Operations in Existing Contract Performance Guarantee Mechanisms for Pre-sale House |
蔡森益 | 2023/04 | 月旦會計實務研究 |
| 46 | 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 |
| 47 | 企業併購取得對價所涉及層面之稅務課徵影響與優惠適用【本月企劃】 The Impact of Taxation and the Application of Preferential Treatment on Aspects Involved in the Consideration of Business Mergers and Acquisitions |
陳志愷 | 2023/03 | 月旦會計實務研究 |
| 48 | 論併購交易中之異議股東股份收買請求權【本月企劃】 The Minority Shareholders' Appraisal Right in M&A Transactions |
林麗琦、吳怡箴 | 2023/03 | 月旦會計實務研究 |
| 49 | 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 |
| 50 | 企業配發現金，來源是減資還是盈餘分配？股東稅務差很大！【本月企劃】 A Big Difference in Shareholder Taxation of the Company's Cash Distribution Coming from Capital Reduction or Surplus Distribution? |
廖建勛 | 2023/02 | 月旦會計實務研究 |
