Standards Governing the Accounting and Preparation of Financial Reports of Communications Foundations Article 20

These Standards shall become effective on February 1, 2019.
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20條
本準則自中華民國一百零八年二月一日施行。

English translation for reference only; the Chinese text prevails. Not legal advice.