Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 4
A foundation shall use calendar year as its fiscal year; adopt accrual-based accounting; use New Taiwan Dollar (NTD) as basic monetary unit for book-keeping and the figure shall be rounded to the nearest integer.
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4條
財團法人會計年度，採曆年制；會計基礎，採權責發生制；記帳本位幣為新臺幣，並以元為單位。