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Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 3

Regulations Governing the Preparation of Financial Reports by Securities Issuers｜第 3 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: 2026-02-06

Content

The financial reports of an issuer 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 endorsed by the 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 Issuers

• Regulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities - Article 24（第 24 條）
• Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 6（第 6 條）
• Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 1（第 1 條）
• Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 2（第 2 條）
• Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 4（第 4 條）
• Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 5（第 5 條）