Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 12
When allocating directly attributable costs, assets and revenues according to the driver, enterprises with significant market power may estimate the drivers using the sampling technique.
中文原文 市場顯著地位者會計制度及會計處理準則第12條
市場顯著地位者按動因分攤可間接歸屬成本、資產及收入時，得以抽樣方式推估動因之衡量指標數量。