經濟部民國115年7月3日經商字第11568001020號

修正「商業會計處理準則」部分條文

MINISTRY OF ECONOMIC AFFAIRS Order is hereby given, for the amendment on partial articles of "Regulations on Business Entity Accounting Handling" (amended regulations shall be coming into force from 1st, January 2028. However, a business entity may voluntarily adopt the regulations starting January 1, 2026)