Standards Governing the Accounting and Preparation of Financial Reports of Communications Foundations Article 5
In addition to required items listed in the Standards, a communications foundation may establish, as required, accounting documents, account items, account books and financial statements.
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5條
本準則所列會計憑證、會計帳簿及財務報表，通傳財團法人得因實際需要增訂。