Business Entity Accounting Act Article 32
（Format of Financial Statements）Except for newly established businesses, the format of the annual financial statements shall adopt a two-year comparative presentation, with the amounts for the current and prior year presented side by side.
中文原文 商業會計法第32條
年度財務報表之格式，除新成立之商業外，應採二年度對照方式，以當年度及上年度之金額併列表達。