Regulations on Business Entity Accounting Handling Article 45

Law:: Regulations on Business Entity Accounting Handling
Chinese:: 商業會計處理準則第45條

These Regulations shall be enforced from January 1, 2016. However, a business entity may voluntarily adopt the Regulations starting January 1, 2014.Except that Article 2 and Article 17 have been enforced starting January 1, 2018, amendments to the Regulations promulgated on December 10, 2018, shall be enforced starting January 1, 2019.Amendments to the Regulations promulgated on September 16,2021, shall be enforced starting January 1,2023.Amendments to the Regulations promulgated on July 3, 2026, shall be enforced starting January 1, 2028. However, a business entity may voluntarily adopt the Regulations starting January 1, 2026.

中文原文商業會計處理準則第45條

本準則自中華民國一百零五年一月一日施行。
但商業得自願自一百零三年會計年度開始日起，適用本準則。
本準則中華民國一百零七年十二月十日修正發布之條文，除第二條及第十七條自一百零七年一月一日施行外，自一百零八年一月一日施行。
本準則中華民國一百十年九月十六日修正發布之條文，自一百十二年一月一日施行。
本準則中華民國一百十五年七月三日修正發布之條文，自一百十七年一月一日施行。
但商業得自願自一百十五年會計年度開始日起，適用本準則。

English translation for reference only; the Chinese text prevails. Not legal advice.