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查詢：the 查詢結果：共有 461 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 精進教育部以行政委託國立大專校院之會計業務處理方式 Enhancing the Accounting Activity Processing Methods of the Ministry of Education with Administrative Entrustment to National Universities and Colleges |
黃永傳、黃政二 | 2025/09 | 月旦會計實務研究 |
| 2 | 寵物信託之法律架構探討 Exploration on the Legal Structure of Pet Trust |
張大為 | 2025/09 | 月旦會計實務研究 |
| 3 | 從穩定幣之發展談虛擬資產法制及稅務 Discussing Virtual Asset Legal System and Taxation from the Perspective of the Development of Stablecoins |
李智仁 | 2025/09 | 月旦會計實務研究 |
| 4 | 虛擬資產之監理與稅制探討──從虛擬資產專法草案觀之 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 |
| 5 | 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 |
| 6 | 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 |
| 7 | 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 |
| 8 | 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 |
| 9 | 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 |
| 10 | 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 |
