Regulations Governing the Preparation of Financial Reports by Securities Issuers Article 1
These Regulations are adopted under Article 14, paragraph 2 of the Securities and Exchange Act (the "Act").
中文原文 證券發行人財務報告編製準則（採國際財務報導準則版本）第1條
本準則依證券交易法（以下簡稱本法）第十四條第二項規定訂定之。