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
- 臺商應留意大陸外資企業減資時的兩岸稅務核課依據【國際經貿時論】
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 - 他益信託房地符合一定條件者,可按自住用稅率課徵房屋稅及地價稅【函令解析】
- 檢視「碳費收費辦法」部分條文之適法性【本月企劃】
Reviewing the Legality of Some Articles in the Regulations for Charging of Carbon Fees - 臺灣的碳權系統與市場風險【本月企劃】
Taiwan Emissions Trading System and Market Risk - 氣候變遷因應法修法後所帶來的治理改變與分析【本月企劃】
Analyzing Governance Shifts after the Climate Change Response Act Revision - 中國大陸預售屋抵押風險成因之法制研究(二)【月旦時論】
Legal Research on the Causes of Mortgage Risk of Pre-Sale Real Estate in Mainland China (II) - 鑑識會計與律師特質對證券交易法刑事判決之影響(二)【月旦時論】
How Attorneys' Characteristics and Forensic Accounting Influence Criminal Verdicts of Securities and Exchange Act (II) - 永續長在ESG中的角色與職責【執業進修】
The Role and Responsibilities of the Chief Sustainability Officer in ESG - 審計新知──溫室氣體聲明之確信案件(II)【公報釋讀】
New Insights in Auditing: New Insights in Assurance Engagements on Greenhouse Gas Statements (II) - 美國最高法院「川普太小」商標案判決之介紹與分析【學習式判解評析】
An Introduction and Study of the U.S. Supreme Court Decision on the "Trump Too Small" Trademark Case