月旦會計實務研究 Angle Accounting Magazine
雜誌簡介
《月旦會計實務研究》是一本能解決會計人在實務現場所遭遇之各種問題的應用知識。我們以議題導向,邀集了AI與會計、稅務、法律以及鑑識會計等學界與業界最具權威及公信力的專家;於本月企劃、月旦時論、執業進修、學習式判解評析中介紹國際與臺灣最新的議題、公報的轉譯與解讀、法律判決的評析等,為會計人做最好的儲量,同時培養創新、溝通、合作、協調等跨領域能力。
更多期刊資訊,請至【月旦會計財稅網】所有期數
- 融資公司的現況分析
Current Status of Loans Provided by Non-Banks - 先買後付、金融管制與普惠金融
Buy Now Pay Later, Financial Regulation and Financial Inclusion - 從銀行法觀點評析「影子銀行」
The Banking Act Study on Shadow Banking System - 公益法人會計處理與財務報導議題之探討──基金與準備金
On the Accounting and Financial Reporting for Foundations: Funds and Reserves - 會計師承接政治獻金申報委託案之風險解析
Risk Analysis of Accountants Handling Political Donation Engagements - 開會程序不完備對勞資會議效力之影響
The Legal Validity of Incomplete Procedures for Labor-Management Meetings - iPAS淨零碳規劃管理師初級能力鑑定──因應全球氣候變遷議題的新興專業
iPAS Introduces: The Carbon Net-Zero Emission Planning Manager Certification - IFRS 17 與 IFRS 9 ──避險會計之適用
Hedge Accounting under IFRS 17 & IFRS 9 - 業務緊縮作為終止勞動契約事由──以臺灣高等法院108年度重勞上更一字第3號民事判決為例
Business Contraction as a Cause for Termination of Employment Contract: A Case Study of Taiwan High Court Civil Judgment 2019 Zhong-Lao-Shang-Gen(1)-Zi No. 3 - 臺商應留意大陸外資企業減資時的兩岸稅務核課依據
Taiwanese Businesses Should Pay Attention That Foreign-capital Enterprises in the People's Republic of China Reduces Capital to the Differences in Taxation between the People's Republic of China and the Republic of China