Regulations on Disposal of the Financial Affairs of Social Associations Article 3
Accrual accounting must be used as an accounting basis; if cash basis is used ordinarily, adjustment using the accrual basis at final accounting must be made.
中文原文 社會團體財務處理辦法第3條
社會團體會計基礎採權責發生制；在平時採用現金收付制者，俟決算時，應照權責發生制調整。