臺灣證券交易所股份有限公司分割受讓公司申請上市編製擬制性財務報表應行揭露事項要點 英
Taiwan Stock Exchange Corporation Directions for the Particulars to be Disclosed in Pro Forma Financial Statements Prepared by a Transferee Company of a Demerger in an Application for TWSE Listing
會計師應依確信準則 3000 號，就擬制性財務報表取得合理確信並出具確 信報告，及製作工作底稿。