Standards Governing the Accounting and Preparation of Financial Reports of Communications Foundations Article 6
A communications foundation shall use the calendar year as its financial year; and the accrual basis of accounting shall be used.
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6條
通傳財團法人會計年度應採曆年制，會計基礎應採權責發生制。