會計研究發展基金會,會計研究月刊,雜誌,每月發刊 讀者服務部電話:(02)2549-0549 時間:週一 ~ 週五 9:00 ~ 17:00 【ces 2025】活動圓滿成功--推動永續發展與創新:探索能源轉型、永續經濟與碳中和 ... 永續會計準則理事會(Sustainability Accounting Standards Board ,簡稱SASB)所發 布的永續會計準則,以及永續行業分類系統。SASB 主要依據每家公司的主要營運 業務類型、運用資源產生經濟價值程度、永續經營能力、持續發揮創新潛力等因 國際會計準則理事會(以下簡稱iasb)於今(2024)年5月發布「金融工具之分類與衡量之修正」,針對企業使用電子支付系統以現金清償金融負債之除列時點,以及於國際財務報導準則第9號「金融工具」(以下簡稱ifrs 9)之施行後檢討中所收到有關適用ifrs 9之實務議題,包括具有連結至達成環境 ... 國際會計準則理事會(iasb)於今(2024)年4月9日發布國際財務報導準則第18號「財務報表之表達與揭露」(ifrs 18),此號準則將取代國際會計準則第1號「財務報表之表達」(ias 1),預期會重塑損益表之表達,本文透過可能發生變動之例子,帶領讀者迎向準則適用之實務挑戰。 国际会计准则(International Accounting Standards,IAS):现行的国际财务报告准则是由国际会计准则理事会(IASB)制订发布的。 IASB 的前身是国际会计准则委员会(International Accounting Standards Council,IASC),从1973年起 IASC 在近二十年时间里陆续发布了大量会计准则,合 ... The 32th issue of Accounting Research Monthly discusses the latest trends and challenges in accounting. ias 1之修正 有關負債之分類. 國際會計準則理事會(iasb) 在 2020 年 1 月 所 發布國際會計準則第 1 號「財務報表之表達 」(ias 1) 之 修正「負債之流動或非流動分類」中釐清,負債之流動或非流動分類是以報導期間結束日存在之權利為基礎,也就是說, 如 果 企 業 於 報 導 期 間 結束日具有實質將 ... Object moved to here.
2025.01.30 22:19 TaxAccountant95 Start Own Accounting Firm?
Out of curiosity, who here has started their own accounting firm and how hard was it? I'm 29, been in public for 8+ years and a Senior Tax Manager at a national firm. The thought of working for myself sounds nice even if I may make less than staying to be partner at my current firm.
Obviously I understand the general complexities around starting a business, hiring people, etc. I think my biggest concern is getting the client base to start. My thought has been to try and buy a firm in the area that at least has a lot of things set up (client base, technology, staff, etc.) and then grow from there. I am constantly talking with Financial Advisors who keep saying they don't have anyone to send easier tax returns to. Not that I want to be a "bulk" firm, but could easily charge 10% less than most and get a large volume of easy returns that frankly some software (Autoflow/SurePrep) could basically prepare those returns for you.
Would love some insight! At this point, I feel like I've got to make the decision in the next few years to either stay and make partner or bail and do something else.
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2025.01.30 22:19 PuzzleheadedCamp3043 Sperantia clínica del dolor. Cuidado!!
Esta es una clínica del dolor en el Hospital Center de Cuernavaca Morelos, México. Atendida por la Dra. Beatriz Enciso Cuateco, algóloga. Llevamos a consulta a una persona de la tercera edad con un dolor muy fuerte, no le solucionaron nada y pagamos alrededor de 5000 pesos mexicanos a lo tonto. cuidado con eso. Cabe destacar que te dan un costo de consulta y te comentan que “el tratamiento complementario tendrá un costo adicional“ pero ya una vez ahí no te dicen cuánto será el costo adicional, salvo cuando te enjaretan la cuenta. En este caso se le realizaron diversas infiltraciones sin resultado alguno y días más tarde otro médico ya dio un diagnóstico certero y sin tanto show. Tengan cuidado con la gente encajosa.
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2025.01.30 22:19 Repulsive_Cell2472 most hated user on the sub refuses to delete his account
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2025.01.30 22:19 doonanriley The cutest lil Larvitar plush 🥺
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2025.01.30 22:19 JohnnyQubrick Peel It Back Production Speculation
I can't stop thinking about what this production is going to look like for this tour. Out of the 5 times I've seen them the LITS production was out of this world THE BEST (I'm sure many of you would agree). Will this show top that considering the higher cost per ticket? Should we anticipate Trent discussing in more detail what to expect soon to build the hype? It's very intriguing to see there's a second stage. What is everyone's thoughts on the matter? I hope our minds are blown into oblivion, obviously. I'll be attending the St. Paul, MN gig. Can't wait!!
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2025.01.30 22:19 Longjumping_Car6256 Java dev here. Thoughts on create if app for what apps to boycott?
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2025.01.30 22:19 Late-Advantage-5425 Dialga raid 026053370135
E
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2025.01.30 22:19 dinok_love Fly on!
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2025.01.30 22:19 madcatter4143 Deferred Profit Sharing Plan - can employers take the money back?
My current employer bought the company I used to work for in July 2023 (I've been employed with the new company for 18 months to date). I participated in their DPSP since they offered it in Feb 2024. I contributed to the RRSP and the employer made contributions to the DPSP. I just noticed that they withdraw their contributions that have been accumulating since Feb 2024. The balance i the DPSP is now zero. I understand that there's a vesting period but I thought this only applied if you leave the company - I still work for them.
Is this legal?
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2025.01.30 22:19 sinat50 Trying to get a hieroglyphics tattoo of the name Tanis
Hey all, figured you would be the best people to ask on thus subject. My name is Tanis and I'm really keen on getting a hieroglyphics tattoo, inspired around the ancient ruins of Tanis, Egypt. I don't want to get some random gibberish on me so I figured I'd ask the experts where I could find a proper spelling of the name of the city.
I was curious so I started doing some research and saw that the ancient Egyptians called the city Djanet, which is basically my mom's name with a D on the front. I love the relation between the names and would love to get the name of the city tattooed on me the way they spelled it back then in hieroglyphics.
Any help on this would be super appreciated! I'm a little unfamiliar with the etiquette on this subreddit, as well as which era the city of Tanis was built so please forgive any transgressions regarding my etiquette and flair
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2025.01.30 22:19 BubbleBlacKa Some Important Info After Tonight’s Result:
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2025.01.30 22:19 MysteriousFlight9127 Started a New Job but Received a Better Offer
I 30F recently started a new position at a company two weeks ago and recently received a much better job offer at a different company I interviewed with during the same time i interviewed with the current company I started with. For reference the one I started with is paying 60k/year and the new offer is 75k/year. I want to take the new offer but not sure how to let the current company know that I got a much better offer. I don’t want to sound ungrateful for the opportunity but the pay is a huge difference and the benefits offered is everything I’ve been wanting. Has anyone ever been in this position? I need advice.
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2025.01.30 22:19 Ok-Contribution7317 VPN hack?
Seems they have started blocking my work VPN on SW. Any one know a trick to get it to work?
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2025.01.30 22:19 CalcasieuInfo 🚒 Exciting news for Lake Charles students! A new High School Fire Academy will launch in 2025, offering training in firefighting and public safety! 🔥👩🚒👨🚒
🚒 Exciting news for Lake Charles students! A new High School Fire Academy will launch in 2025, offering training in firefighting and public safety! 🔥👩🚒👨🚒
https://calcasieu.info/lake-charles-to-launch-high-school-fire-academy-in-2025/
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2025.01.30 22:19 cozycricket Levain Bakery Copycat Chocolate Chip Cookies
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2025.01.30 22:19 DisasterWarriorQueen Made my first scrying mirror
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2025.01.30 22:19 Downtown_Orange2879 Anyone want to trade 3-4⭐️?
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2025.01.30 22:19 lesterknight008 Dip Deeper and Resistance Bands
Hello,
I'm wondering if there is an alternative program for Dig Deeper by Shaun T where you can use resistance bands for all of the exercises.
Thank you
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2025.01.30 22:19 spearmintfarmer Preparing for LVP
Do I need to try and remove all this old grout or can I prime it as is, then use floor leveler.
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2025.01.30 22:19 funwithcoolbros Which Version Should I Get? (EDM)
Hello guys! Been looking at getting Ableton but not sure which version to get. I have a fair amount of knowledge of music making fundamentals. Been making tracks and beats with garage band, but I want to step it up a bit in Ableton. Any tips/version I should get? I want to produce edm tracks
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2025.01.30 22:19 kayuzee Data Entry Specialist
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2025.01.30 22:19 PuzzleheadedTip4946 Advice on courses
Hi! I’m in grade 11 and my second semester courses are functions, grade 12 bio, physics and history. I’m taking grade 12 bio early so that I can take my other two sciences in grade 12 with less stress. Also, I took grade 11 bio a year earlier in grade 10. Do these classes seem reasonable or should I just switch the bio to an easier course?
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2025.01.30 22:19 Pleasant-Ebb9310 Aita my dad choked me out now I don’t know if I want my parents at my wedding
OK, so about a week ago me and my dad got into an argument, long story short it got quite physical. I still have bruising around my neck and a severe concussion. Me and my fiancé get married sometime this summer would I be wrong if I didn’t invite them to my wedding? My mom wants to try family counseling, family game nights to help, and etc.. but this isn’t the first time they’ve done this and I think I should just fully cut them out of my life for the better. Am I in the wrong if I don’t invite them to my wedding I don’t know what to do. (also I didn’t do anything to aggravate him. He literally just wanted to have a “simple chat” but he was drunk and annoyed, and I didn’t wanna deal with that so I just kept telling him now and to back off one thing lead to another and the cops got called they said I did everything right and should consider pressing charges which even that I’m on the fence about)
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2025.01.30 22:19 SouthWave9 Event board shows 21/25 Ancestral Tokens, however era shop shows 4/25. If I purchase 20 more times to get Blastrodoon cells, will I get the A. tokens or is it a visual bug?
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2025.01.30 22:19 New_Satisfaction_286 With the win against France, Croatia ends its 2nd most unsuccessful run in handball
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