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Article NO. Content

Title：

Regulations Governing the Preparation of Financial Reports by Securities Issuers  CH

Amended Date： 2023.12.28 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 3     The financial reports of an issuer shall be prepared in accordance with these Regulations and other applicable laws and regulations. Matters not provided for therein shall be governed by generally accepted accounting principles (GAAP).
    The GAAP described in the preceding paragraph shall mean the following, as endorsed by the FSC: International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC).

Interpretation：