Back to List

Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 2

Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants｜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: 2026-04-27

Content

The financial reports of a futures commission merchant (FCM) 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). The accounting matters of an FCM based on which the financial reports are prepared shall be governed by the Business Accounting Act and other applicable laws and regulations.

Related Regulations - Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants

• Regulations Governing the Acquisition and Disposal of Assets by Public Companies - Article 31（第 31 條）
• Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 10（第 10 條）
• Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 1（第 1 條）
• Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 3（第 3 條）
• Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 4（第 4 條）
• Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 5（第 5 條）
• Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 6（第 6 條）