Business Entity Accounting Act Article 41-1
An item that satisfies definition of an element of financial statements should be recognized in the balance sheet or statement of profit or loss and other comprehensive income if:1. It is probable that any future economic benefit associated with the item will flow to or from the business entity; and2. The item has a cost or value that can be measured with reliability.
中文原文 商業會計法第41-1條
資產、負債、權益、收益及費損，應符合下列條件，始得認列為資產負債表或綜合損益表之會計項目：
一、未來經濟效益很有可能流入或流出商業。
二、項目金額能可靠衡量。
一、未來經濟效益很有可能流入或流出商業。
二、項目金額能可靠衡量。