2019-02-01
The Central Bank of the Republic of China (Taiwan) promulgated these regulations on February 1, 2019, to establish the accounting treatment and financial report preparation standards for foundations under its oversight. The document mandates specific compliance requirements for financial reporting to ensure transparency and accuracy within the regulated foundation sector. These rules serve as the definitive legal framework governing how overseen foundations must record transactions and present their financial data.
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Title: Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan)
Amended Date: Promulgated on February 1, 2019