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。
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- 以房養老的金融風險與法律架構【本月企劃】
The Legal Structure and Finical Risk of Reverse Mortgage - 超高齡時代下反向抵押貸款結合信託之運用探析【本月企劃】
Analysis on the Application of Reverse Mortgage combined with Trust in the Super Aged Era - 長照機構法人之會計與稅務議題探討【月旦時論】
On the Accounting and Taxation for the Long-term Care Entities - 外國企業來臺投資半導體產業之補助法令介紹與評析【月旦時論】
An Introduction and Analysis of Taiwan's Legal Framework Relating to Subsidies for Foreign Investment in Semiconductor Industry - 市場先行者的護城河──論表徵之判斷要素及高度抄襲行為之規範【月旦時論】
The Moat of Market Pioneer, an Analysis of the Factors to Constitute the Trade Dress & the Rule of Slavish Imitation - 獨立董事之選任方式【執業進修】
The Election of Independent Directors - IAS 39利率組合公允價值避險會計 ──保險負債避險會計探討【公報釋讀】
Interest Portfolio Fair Value Hedge Accounting under IAS 39: Application of Hedge Accounting to Insurance Liabilities - 外國原告在臺提起民事訴訟之關卡──探討民事訴訟法第96條訴訟擔保之實務操作疑義【學習式判解評析】
Challenges Faced by Foreign Plaintiffs in Initiating Civil Litigation in Taiwan:Practical Issues Regarding the Application of Article 96 of the Code of Civil Procedure on Litigation Security - 股份有限公司股東查閱權之行使【函令解析】
- 中國大陸如何針對不動產進行民事強制執行?【本月企劃】
How to Carry Out Civil Enforcement Against Real Estate In Mainland China?