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商業會計法(四版)
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商業會計法(四版) 
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Item No.:336273 BKTW-0010729181
  
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ISBN: 9789864570256
Author: 蕭子誼
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作者:蕭子誼
出版社:智勝
出版日期:2016年08月22日
語言:繁體中文
版別:四版
装订:平裝
页数:392
印刷:單色印刷
分級:普級
ISBN:9789864570256

內容簡介



茲為力求我國財務會計準則與國際接軌,立法院於民國102年5月30日三讀通過商業會計法部分條文修正草案,本次修正係因應國際會計準則之發展趨勢,並檢討不合時宜條文。我國公開發行之商業自民國102年始採用國際財務報導準則(International Financial Reporting Standards, IFRS);非公開發行之商業自民國105年始採用企業會計準則公報(Enterprise Accounting Standards, EAS),促使我國商業全面與國際會計準則接軌,此將是我國會計史上最大一次變革。本版已將商業會計法修正後最新條文、IFRS、EAS相關內容納入,並作詳細解析。



鑑於現行商業會計法對同一會計事務之規範,常分別規定於其母法或子法各條文,本書將相關條文彙總分析,以利讀者能綜觀其貌,並利於教學活動之執行;且於各章、節、段處作重點整理,並將會計師、記帳士及檢察事務官考試之歷屆試題,納入課文內容或作業,以利學生準備考試之用,係一本極適合教學與應考之書籍。



茲為利於會計人員之實務操作,本書逐一比較商業會計法與公司法、所得稅法、記帳士法等三十餘種相關法令之異同;並納入民國57年迄今之商業會計法重要行政解釋函、令;及民國84年迄今違反商業會計法之重要判決案例,供實務界參考,以免誤觸法令情事之發生;更詳列原始憑證、記帳憑證、會計帳簿及財務報表之法定格式,以供實務引用,係一實用之工具書。
 



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