Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 1
These Regulations are prescribed pursuant to Paragraph 4, Article 24 of the Foundations Act (referred to as “the Act” hereunder).
中文原文 中央銀行主管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（以下稱本法）第二十四條第四項規定訂定之。