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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- 區分所有權人會議決議爭訟事件的特殊性──法院是否受自認、不爭執事項或協議簡化爭點的拘束?【執業進修】
The Particularity of Actions with Regard to the Decision of the Unit Owner Assembly: Whether the Court Should be Bound by Admission of Facts, No Disputing Facts, or an Agreement of Simplifying the Issues - 接軌IFRS 17對保險業之影響與資產負債管理【公報釋讀】
The Impact of IFRS 17 Adoption on Insurance Industry and Asset-Liability Management - 公司法第19條之民刑事責任──以最高法院109年度台上字第2979號及高等法院110年度重上更一字第204號案件為例【學習式判解評析】
Civil and Criminal Liability under Article 19 of the Company Act: Take the Case of Supreme Court 109 Taishentzu 2979 and High Court 110 Zhong-Shang-Geng-Yitzu 204 for Example - 法院判決分割,無論就原物分配是否併判金錢補償,不生贈與稅問題【函令解析】
- 我國獨立董事與審計委員會制度之變革──從近年公司經營權爭奪事件談起【本月企劃】
Reform of Independent Directors and Audit Committee System in Taiwan: From Recent Events of Contests for Corporate Control - 公司經營權爭奪時董事之義務──泰山公司案評析【本月企劃】
Directors' Duty under a Battle for Corporate Control: The Case Study of Taisun Enterprise - 論公司經營權爭奪下,公司發放現金股利案──以泰山公司2023年發放現金股利縮水為例【本月企劃】
Discussion on Cash Dividend of Contests for Corporate Control: Taking Taisun Enterprise Co., Ltd. Cash Dividend Reduction in 2023 as an Example - 安養信託監察人之實務規劃【月旦時論】
Practical Planning of Care Trust Supervisors - 解讀美國的加密貨幣監理──預示數位資產和元宇宙的監管進程【月旦時論】
Interpreting US Cryptocurrency Regulation through Biden’s Executive Orders: Foretelling the Regulatory Framework for Digital Assets and the Metaverse - 評金融控股公司法第65條之2與銀行法第133條之2修正草案──從兆豐1.8億美元裁罰案出發【月旦時論】
Comments on Taiwan's Draft Amendment to Article 65-2 of Financial Holding Company Act and Article 133-2 of the Banking Act: Starting from the Case of Mega International Commercial Bank Co., Ltd. Was Fined $180 Million by the New York State Department of Financial Services