Business Entity Accounting Act Article 41-2
Business entities shall select measurement bases for recognizing financial statement items in a manner appropriate to the requirements of circumstances. Common measurement bases include historical cost, fair value, realizable value, or other measurement bases.
中文原文 商業會計法第41-2條
商業在決定財務報表之會計項目金額時，應視實際情形，選擇適當之衡量基礎，包括歷史成本、公允價值、淨變現價值或其他衡量基礎。