Standards Governing the Accounting and Preparation of Financial Reports of Communications Foundations Article 19
The financial statements of communications foundations shall fully disclose important business matters and matters after the current period with accompanying notes or supplementary schedules.
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19條
通傳財團法人編製財務報表，應以附註或附表格式充分揭露重要業務事項及期後事項。