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Seite 139
擬定聯屬集團間相互控股會計處理及其表達之芻議 A Proposal for Better Accounting Recording and Reporting to Check the Illegal Mutual Holding of Affiliated Groups 蕭子誼* ( Hsiao , Tzy - Yih )摘要>國內聯屬集團常藉相互投資行為,以達 1.
擬定聯屬集團間相互控股會計處理及其表達之芻議 A Proposal for Better Accounting Recording and Reporting to Check the Illegal Mutual Holding of Affiliated Groups 蕭子誼* ( Hsiao , Tzy - Yih )摘要>國內聯屬集團常藉相互投資行為,以達 1.
Seite 141
本文研究目的,乃就公司法、所得税法、產業升級條例、我國財務會計公報等法規觀點,綜合評析相互控股所造成之弊端,及相互控股其有違原立法意旨者,並參考西德股份公司法( Aktiengesetz )及美國模範商業公司法( Model Business Corporation Act ) ...
本文研究目的,乃就公司法、所得税法、產業升級條例、我國財務會計公報等法規觀點,綜合評析相互控股所造成之弊端,及相互控股其有違原立法意旨者,並參考西德股份公司法( Aktiengesetz )及美國模範商業公司法( Model Business Corporation Act ) ...
Seite 149
四適切之會計處理、表達依公司法關係企業專章第三六九條第十四項之規定,關係企業必須年終編製合併財務報表,子公司持有母公司股權應視之為母公司之庫藏股或「推定贖回」之經濟實況,須於合併財務報表予以表達方能表現出真實財務狀況。
四適切之會計處理、表達依公司法關係企業專章第三六九條第十四項之規定,關係企業必須年終編製合併財務報表,子公司持有母公司股權應視之為母公司之庫藏股或「推定贖回」之經濟實況,須於合併財務報表予以表達方能表現出真實財務狀況。
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