查詢結果:共有 1017 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
11 | 論財務報告不實會計師之民事損害賠償責任──以證券交易法第20條之1為核心【本月企劃】 Accountants' Civil Liability for False Financial Reports: Focusing on Article 20-1 of the Securities and Exchange Act |
郭大維 | 2024/04 | 月旦會計實務研究 |
12 | 從影響力投資與評估談永續生態系之建構【執業進修】 Discussing the Construction of a Sustainable Ecosystem from the Perspective of Impact Investing and Assessment |
李智仁 | 2024/03 | 月旦會計實務研究 |
13 | ESG與永續發展領域之綠領人才大趨勢【月旦時論】 Green Jobs Regarding the Megatrend of ESG Analysis and Sustainability Development |
牛予諶 | 2024/03 | 月旦會計實務研究 |
14 | 個人申報112年度CFC營利所得應注意事項【本月企劃】 Precautions for Individual Declaration of Profit income from Controlled Foreign Company (CFC) for the Year 2024 |
黃冠璋 | 2024/03 | 月旦會計實務研究 |
15 | IFRS 9與IFRS 17之利息收入與利息費用認列不一致之情形與解決方法【公報釋讀】 Discussion about Inconsistency between Interest Revenue Recognized under IFRS 9 and Interest Expense Recognized under IFRS 17 |
李照聖 | 2024/03 | 月旦會計實務研究 |
16 | 個人贈與未上市(櫃)股票的估價課稅規定──為何同物不同價?【月旦時論】 Valuation and Taxation Regulations for Individual Donations of Unlisted OTC Stocks: Why Do the Same Items Have Different Prices? |
黃琪媖 | 2024/03 | 月旦會計實務研究 |
17 | 2023年營利事業所得申報之伙食費新標準【本月企劃】 The New Standard for Meal Expenses in the 2023 Profit-seeking Enterprise Income Tax Return |
封昌宏 | 2024/03 | 月旦會計實務研究 |
18 | 112年度個人所得稅申報注意事項──包含綜合所得稅及最低稅負制【本月企劃】 Important notes for 2023 Personal Income Tax: Including Comprehensive Income Tax and Alternative Minimum Tax |
張曉芬 | 2024/03 | 月旦會計實務研究 |
19 | 契約解釋的基礎與界線──最高法院112年度台上字第1748號民事判決評析【學習式判解評析】 The Foundation and Boundaries of Contract Interpretation: A Brief Analysis of the Civil Judgment of Supreme Court (112) Tai-shang Tsu No. 1748 |
吳尚昆 | 2024/03 | 月旦會計實務研究 |
20 | 應用稽核自動化改善查核結果【月旦時論】 Applying Audit Automation to Improve Audit Results |
邱安安、黃劭彥、鄭穎超 | 2024/03 | 月旦會計實務研究 |