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
- 論遺產稅擬制遺產之執行現況與衝擊
Execution Status and Impact of Deemed Inheritance in Estate Tax - 夫妻剩餘財產差額分配請求權民法、稅法分道揚鑣——憲法法庭113年度憲判字第11號判決解析
Request for Distribution of the Difference in Remaining Property between Spouses: Divergence between Civil Law and Tax Law: Analysis of the Constitutional Court’s Judgment No. 11 of 2024 - 夫妻贈與免稅的由來與國際比較
The Origin and International Comparison of Spousal Gift Tax Exemptions - 綠能轉型關鍵時刻──臺灣的下一步
The Critical Moment of Green Energy Transition: Taiwan's Next Step - 數位轉型下會計稅務服務業人才培育之探討
Talent Cultivation in Accounting and Tax Services During Digital Transformation - 信託投資有限合夥私募股權基金之法律問題探討
The Study on Legal Issues of Investing in Limited Partnership Private Equity Funds through Trust - 內部控制新篇章──永續資訊管理之重點解析與注意事項
A New Chapter in Internal Control: Key Insights and Considerations for Sustainability Information Management - 審計準則第600號——集團財務報表查核之特別考量
TWSA-600 Special Considerations: Audits of Group Financial Statements - 數位時代下網路服務提供者之商標侵權責任
Trademark Infringement Liabilities of Internet Service Providers in the Digital Era - 再生能源發電業得於試運轉期間申請電能轉供