Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 4
In preparing financial reports, an Operator shall follow the guidance about accounting policies, system, procedures, methods, process, and principles prescribed in this Code. Those issues not explicitly prescribed in this Code shall follow generally accepted accounting principles.
中文原文 第一類電信事業會計制度及會計處理準則第4條
第一類電信事業會計政策與制度、會計處理之方法、程序及原則，應依本準則規定辦理；本準則未規定者，適用其他法令規定。