Standards Governing the Accounting and Preparation of Financial Reports of Communications Foundations Article 13
The financial report prepared by the communications foundation shall properly convey information related to its financial position, results of operations and cash flows.
中文原文 通訊傳播類財團法人會計處理及財務報告編製準則第13條
通傳財團法人編製之財務報告，應允當表達通傳財團法人之財務狀況、經營結果及現金流量。