Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises Article 10
The consolidated financial statements of the affiliates shall be prepared in accordance with these Criteria and applicable laws and regulations. Matters on which the Criteria and applicable laws and regulations are silent shall be governed by the Generally Accepted Accounting Principles published by the Accounting Research and Development Foundation of the Republic of China.
中文原文 關係企業合併營業報告書關係企業合併財務報表及關係報告書編製準則第10條
關係企業合併財務報表之編製，應依本準則及有關法令之規定辦理，其未規定者，依財團法人中華民國會計研究發展基金會發布之一般公認會計原則辦理。