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查詢： 查詢結果：共有 492 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 41 | 虛擬資產之監理與稅制探討──從虛擬資產專法草案觀之【本月企劃】 A Study on the Supervision and Taxation of Virtual Assets: From the Perspective of the Draft Law on Virtual Assets |
王煦棋、王士維 | 2025/09 | 月旦會計實務研究 |
| 42 | 類直營加盟模式下之會計處理與財務報導實務研析──以IFRS 10及IFRS 15為核心【本月企劃】 A Practical Analysis of Accounting Treatment and Financial Reporting under the Quasi-Franchise Business Model: Focusing on IFRS 10 and IFRS 15 |
丁意如 | 2025/08 | 月旦會計實務研究 |
| 43 | 初階與資深審計人員在專業懷疑運用上的差異與互動模式【執業進修】 How Junior and Senior Auditors Differ in Applying Professional Skepticism and Interacting with Each Other |
鄧宇珊、黃天偉 | 2025/08 | 月旦會計實務研究 |
| 44 | 人工智慧應用於文化領域之策略與問題因應(二)【執業進修】 Strategies and Problem Responses of Artificial Intelligence Applications in the Cultural Field (II) |
李智仁、陳德齡 | 2025/08 | 月旦會計實務研究 |
| 45 | 營業稅、營所稅及綜所稅牽連案件調查基準日爭議──最高行政法院109年度判字第249號評析【學習式判解評析】 The Business Tax, Business Income Tax, Individual Income Tax etc., Related Investigation Base Date Dispute: Comment on the Supreme Administrative Court, Case No. 2020 Year Sheng Zi No.249 |
沈平安 | 2025/08 | 月旦會計實務研究 |
| 46 | 川普關稅引發市場震盪之壽險業財務衝擊與IFRS會計處理研究【本月企劃】 Research on the Financial Impact of Trump Tariffs Triggering Market Volatility on the Life Insurance Industry and IFRS Accounting Treatment |
吳宏一 | 2025/07 | 月旦會計實務研究 |
| 47 | 合建分屋的持有期間計算──最高行政法院112年度上字第538號判決評析【學習式判解評析】 The Holding Period of Jointly-constructed with House Divided: Examining the Judgment of Supreme Administrative Court 112 Shentzu 538 |
吳俊志 | 2025/07 | 月旦會計實務研究 |
| 48 | 保單強制執行解約的法律問題【本月企劃】 Legal Issues regarding the Compulsory Termination of Insurance Policies |
蔡步青 | 2025/07 | 月旦會計實務研究 |
| 49 | 解鎖IFRS 18—— 管理階層定義之績效衡量與保險業的挑戰【公報釋讀】 Unlocking IFRS 18: Management-Defined Performance Measures and Challenges of the Insurance Industry |
蘇熲泰 | 2025/06 | 月旦會計實務研究 |
| 50 | 異議股東依企業併購法規定交存股票之法律效果【月旦時論】 The Legal Effect of Depositing Stocks by Dissenting Shareholders in Accordance with the Provisions of the Enterprise Merger and Acquisition Law |
黃渝清 | 2025/06 | 月旦會計實務研究 |
