Regulations Governing the Financial Statements and Disposal of Funds of Cooperatives Article 8
The basis of recording and the method of handling adopted by a cooperative in handling accounting affairs shall be consistent. In the event of a necessary change due to a justifiable reason, the reason, details of the change, and the impact shall be described in financial statements.
中文原文 合作社財務報表及經費處理準則第8條
合作社會計事項之入帳基礎及處理方法，應前後一貫；其有正當理由必須變更者，應在財務報表中說明理由、變更情形及影響。