Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges Article 24
A company-type stock exchange preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.
中文原文 公司制證券交易所財務報告編製準則第24條
公司制證券交易編製個體財務報告，得免編製國際財務報導準則第八號所規範之部門資訊。