Regulations Governing Management and Utilization of Collective Investment Trust Funds Article 21
The accounting system of a collective trust account shall be based on generally accepted accounting principles, rules prescribed by the Trust Association, and relevant laws and regulations.
中文原文 信託資金集合管理運用管理辦法第21條
集合管理運用之會計制度應依一般公認會計原則、同業公會釐訂之規範及有關法令之規定辦理。