Business Entity Accounting Act Article 56
（Accounting Consistent Principle）The recording basis and processing method of accounting events must be consistent; in the event of modifications required by justified causes, explanations with regard to the cause, modification and impact thereof must be made in the financial statements.
中文原文 商業會計法第56條
會計事項之入帳基礎及處理方法，應前後一貫；其有正當理由必須變更者，應在財務報表中說明其理由、變更情形及影響。