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 |
---|---|---|---|---|
1 | 審計新知──品質管理準則2號「案件品質複核」【公報釋讀】 New Insights in Auditing: TWSQM2 Engagement Quality Reviews |
賴柏錚 | 2024/04 | 月旦會計實務研究 |
2 | 撤銷股東會決議之訴「權利保護要件」之審查時點【月旦時論】 Timing for Reviewing the "Requirement for Rights Protection" in a Litigation to Revoke Shareholders' Meeting Resolution |
黃渝清 | 2024/04 | 月旦會計實務研究 |
3 | IFRS永續揭露準則之趨勢與解析──IFRS S1&S2 (二)【會計稅務教室】 Trends and Analysis of IFRS Sustainability Disclosure Standards: IFRS S1&S2 (II) |
陳智忠、林群堯、張凱捷 | 2024/04 | 月旦會計實務研究 |
4 | 從司法院釋字第709號解釋論都市更新人權與公益的競合──以地方都更新爭議案件為例【月旦時論】 Discussing the Competition between Human Rights and Public Welfare in Urban Renewal from the Judicial Yuan Interpretation No. 709: Taking Local Urban Renewal Dispute Cases as an Example |
陳錚漢 | 2024/04 | 月旦會計實務研究 |
5 | 會計師洗錢防制之通報義務與執行【本月企劃】 Uncertain Standard of Suspicious Transaction Reporting Duty of Accountants |
李承陶 | 2024/04 | 月旦會計實務研究 |
6 | 法院判決監察人委任關係不存在,是否影響少數股東之訴訟實施權?──最高法院112年度台上字第1128號民事判決評析【學習式判解評析】 Will the Absence of an Appointment Relationship between a Supervisor and a Company Ruled by the Court Affect the Minority Shareholders’ Right to Implement Action: Comment on the Supreme Court Civil Judgment No.1128 of 2023 |
李宛珍 | 2024/04 | 月旦會計實務研究 |
7 | 論中國大陸增值稅之課稅時點的合理連結【國際經貿時論】 On the Reasonable Connection of the Date of Occurrence of VAT liability in Mainland China |
李俊明 | 2024/04 | 月旦會計實務研究 |
8 | 過半數董事對於董事會之召集【函令解析】 | 尚佩瑩 | 2024/04 | 月旦會計實務研究 |
9 | 會計師執業風險之檢視──以違反查簽規則及經營權爭議為中心【本月企劃】 Practice Risk Management for Certified Public Accountant: Focus on Violation Against Auditing & Attestation Regulation and Takeover Contest |
林冠亨 | 2024/04 | 月旦會計實務研究 |
10 | 營利事業境外稅額扣抵概說【月旦時論】 An Overview of Foreign Tax Credit for Profit-Making Enterprises |
陳世洋 | 2024/04 | 月旦會計實務研究 |