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月旦會計實務研究
月旦會計實務研究
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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- 美國對等關稅政策可能造成的衝擊與影響
The Potential Impacts and Consequences of the U.S. Reciprocal Tariff Policy - 美國對等關稅對臺灣經濟的影響
The Impact of US Reciprocal Tariffs on Taiwan's Economy - 川普新世界的投資策略
Investing Through the Turbulence of Trump's Rhetoric - 我國自願性碳權交易之會計處理
Accounting Treatment of Voluntary Carbon Credit Trading in Taiwan - 異議股東依企業併購法規定交存股票之法律效果
The Legal Effect of Depositing Stocks by Dissenting Shareholders in Accordance with the Provisions of the Enterprise Merger and Acquisition Law - 家族企業經營權爭奪與傳承機制之探討──以東元經營權之爭與大立光閉鎖性公司策略為例
A Study on the Struggle for Control and Succession Mechanisms in Family Businesses: The Case of the Competition for TECO Company Management Rights and Largan's Closely-Held Corporation Strategy - 人工智慧應用於文化領域之策略與問題因應(一)
Strategies and Problem Responses of Artificial Intelligence Applications in the Cultural Field (I) - 如何執行控制有效性測試？
How to Perform Operating Effectiveness Testing? - 解鎖IFRS 18—— 管理階層定義之績效衡量與保險業的挑戰
Unlocking IFRS 18: Management-Defined Performance Measures and Challenges of the Insurance Industry - 遲延利息及損害賠償之營業稅課徵──最高行政法院109年度上字第655號判決
Business Tax on Default Interest and Damages: The Judgment of the Supreme Administrative Court (109) Shang Tzu No. 655
