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Article NO. Content

Title：

Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises  CH

Amended Date： 2000.10.17 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 10     The consolidated financial statements of the affiliates shall be prepared in accordance with these Criteria and applicable laws and regulations. Matters on which the Criteria and applicable laws and regulations are silent shall be governed by the Generally Accepted Accounting Principles published by the Accounting Research and Development Foundation of the Republic of China.