Business Entity Accounting Act Article 57
（Merger, Dissolution, Termination or Transfer）In case of mergers, spin-offs, acquisitions, dissolutions, terminations or transfers of business, as a matter of principle, assets shall be accounted for based on fair value, carrying amount, or transaction price.
中文原文 商業會計法第57條
商業在合併、分割、收購、解散、終止或轉讓時，其資產之計價應依其性質，以公允價值、帳面金額或實際成交價格為原則。