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查詢： 查詢結果：共有 394 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 141 | 浪潮來襲，大小公司適用審計準則分流──ISA for LCE【公報釋讀】 Seperating the use of Auditing Standards for Big and Small Entities: ISA for Less Complex Entities |
賴柏錚 | 2022/01 | 月旦會計實務研究 |
| 142 | 實質關係人交易查核缺失之懲戒案例分析【執業進修】 Analysis of Punishment Case for the Lack of Audit Quality of Related Party Transactions |
月旦會計實務研究編輯部 | 2021/12 | 月旦會計實務研究 |
| 143 | 稅捐責罰相當原則──以最高行政法院109年度判字第198號判決為中心【本月企劃】 Equivalence between Violation and Penalty in Tax Cases: Focusing on the Supreme Administrative Court Judgment (109) Pan Tzu No. 198 |
李益甄、陳柏霖 | 2021/12 | 月旦會計實務研究 |
| 144 | 從法律解釋探討房地合一稅課徵之股權交易所含房地取得之範圍【月旦時論】 The Study of Scope Relating to the Levy of Real Estate Capital Gain Tax of Acquisition of Real Estate in the Form of Share Transaction from Legal Interpretation |
陳志愷 | 2021/12 | 月旦會計實務研究 |
| 145 | 稅捐刑罰與稅捐行政罰競合問題探討──以法人逃漏稅為中心【本月企劃】 Discussion on the Concurrence of Tax Criminal Penalty and Tax Administrative Penalty: Focus on Tax Evasion by Legal Entity |
劉穎勳、封昌宏 | 2021/12 | 月旦會計實務研究 |
| 146 | 論銀行法第125條「因犯罪所獲取之財物或財產上利益」──評最高法院108年度台上字第2465號判決【學習式判解評析】 Defining "Property or Property Interests" of Article 125 of Banking Act of the Republic of China: Analysis on Supreme Court Judgment No. 2465 Tai-Shang (2019) |
黃致穎 | 2021/12 | 月旦會計實務研究 |
| 147 | 稅捐罪責相當原則之研究【本月企劃】 The Doctrine of Punishment Commensurate with the Crime under the Tax Law |
黃俊杰 | 2021/12 | 月旦會計實務研究 |
| 148 | 新式查核報告說明文字及說明段之使用【公報釋讀】 Include Explanatory Language or an Explanatory Paragraph in the Auditor's Report |
賴柏錚 | 2021/11 | 月旦會計實務研究 |
| 149 | 臺商赴中國大陸隱名投資之法律風險與防範──以隱名投資契約的法律風險及效力為中心【國際經貿時論】 The Legal Risks and Prevention of Anonymous Investment by Taiwanese Entrepreneur Centered on the Legal Risk and Effectiveness of Anonymous Investment Contracts |
鄭瑞崙 | 2021/11 | 月旦會計實務研究 |
| 150 | 疫情下會計及審計的挑戰與因應【月旦時論】 The Challenges and Responses of Accounting and Audit Issues Due to the Impact of COVID-19 |
許晉銘 | 2021/11 | 月旦會計實務研究 |
