Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 14
The standards and procedures of general accounting of the system operator shall be handled by the generally accepted accounting standards issued by the Accounting Research and Development Foundation.
中文原文 有線廣播電視系統經營者會計制度及其標準程式準則第14條
系統經營者之普通會計事務處理準則及程序應依相關法令規定及財團法人中華民國會計研究發展基金會頒布之一般公認會計原則辦理。