National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 1

Articles 1 The Standards are established in accordance with Articles 24, Paragraph 4 and Article 25, Paragraph 5 of the Foundations Act (hereinafter referred to as the Act).
中文原文 全國性文化事務財團法人會計處理及財務報告編製準則第1條
本準則依財團法人法(以下簡稱本法)第二十四條第四項及第二十五條第五項規定訂定之。

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