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查詢： 查詢結果：共有 388 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 51 | 收購業務商譽攤銷要件之構成與評析【月旦時論】 Comments on the Constituent Elements of Goodwill Amortization of Business Acquisition |
林隆昌 | 2023/07 | 月旦會計實務研究 |
| 52 | 保單價值準備金得否強制執行？──最高法院民事大法庭108年度台抗大字第897號裁定【本月企劃】 Whether the Policy Value Reserves Can be Enforced? Commenting on 108-No.897 Ruling (2021) of the Civil Grand Court of the Supreme Court |
張禎庭 | 2023/07 | 月旦會計實務研究 |
| 53 | 總經理在ESG中的角色與職責【會計稅務教室】 The Role and Responsibilities of the General Manager in ESG |
周昌湘 | 2023/07 | 月旦會計實務研究 |
| 54 | 公司稅捐違章行為主觀責任之推定──最高行政法院111年度上字第50號判決評析【學習式判解評析】 Presumption of Subjective Liability of a Company in Tax Violation: Comment on the Supreme Administrative Court Judgment No. 50 in 2022 |
李宛珍 | 2023/07 | 月旦會計實務研究 |
| 55 | 國家戰略重點文創產業投資抵減與ESG之實踐【執業進修】 National Strategic Key Cultural and Creative Industry Investment Offset and the Realization of ESG |
李智仁 | 2023/06 | 月旦會計實務研究 |
| 56 | 歐盟碳交易市場概論及臺灣碳交易制度發展【月旦時論】 Introduction to the EU Emissions Trading System and the Development of Carbon Trading in Taiwan |
林品硯 | 2023/05 | 月旦會計實務研究 |
| 57 | 永續潮流下碳權之會計處理【公報釋讀】 Accounting of Carbon Credits in the Age of Sustainability |
李志烽、黃素慧 | 2023/05 | 月旦會計實務研究 |
| 58 | 攜帶超額外幣入境未申報之沒入規定應否有比例原則之適用？【學習式判解評析】 Shall the Principle of Proportionality Apply to the Confiscation of the Exceed Foreign Currency Brought into Taiwan by the Passenger Who Failure to Make Declaration at the Custom? |
吳美齡 | 2023/05 | 月旦會計實務研究 |
| 59 | 論公司法第185條第1項第2款「讓與主要部分之營業或財產」之認定標準【月旦時論】 A Study on the Criteria for Determining "Transfer of Any Essential Part of Its Business or Assets" in Article 185, Paragraph 1, Item 2 of the Company Act |
郭大維 | 2023/04 | 月旦會計實務研究 |
| 60 | 股份有限公司董事向法院聲請宣告破產之義務及責任【月旦時論】 A Brief Analysis of the Obligations and Responsibilities of Directors of Company Limited by Shares to Apply with the Court for Bankruptcy |
黃渝清 | 2023/04 | 月旦會計實務研究 |
