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Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 2

Regulations Governing the Preparation of Financial Reports by Securities Firms｜第 2 條｜證券暨期貨管理｜Regulation｜In Force

第 一 章｜金融監督管理委員會｜v1.0

Effective Date: 2028-01-01｜Last Amended: 2026-04-28

Content

The financial reports of a securities firm 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 recognized by the Financial Supervisory Commission (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).

Related Regulations - Regulations Governing the Preparation of Financial Reports by Securities Firms

  • Regulations Governing the Offering and Issuance of Securities by Securities Issuers - Article 70（第 70 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 10（第 10 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 1（第 1 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 3（第 3 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 4（第 4 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 5（第 5 條）
  • Regulations Governing the Preparation of Financial Reports by Securities Firms - Article 6（第 6 條）