Business Entity Accounting Act Article 44
(Investments in Financial Instruments)Investments in financial instruments shall be measured at fair value, cost, or amortized cost method, depending on the nature thereof.Long-term equity investments that confer control or significant influence shall be accounted for using the equity method.
中文原文 商業會計法第44條
金融工具投資應視其性質採公允價值、成本或攤銷後成本之方法衡量。
具有控制能力或重大影響力之長期股權投資，採用權益法處理。
具有控制能力或重大影響力之長期股權投資，採用權益法處理。