Back to List

Business Entity Accounting Act - Article 2

Business Entity Accounting Act｜第 2 條｜商業｜Act｜In Force

第 一 章｜經濟部｜v1.0

Last Amended: 2014-06-18

Content

（Scope of Business and Accounting Affairs） The term “business” as referred to in this Law refers to a profit-making entity with its scope defined by the Business Registration Act, the Company Act and other relevant laws. The term “accounting affairs of a business” as referred to in this Law refers to recognition, measurement, recording, classification, and summarization of accounting affairs undertaken by a business, as well as preparation of financial statements.

Related Regulations - Business Entity Accounting Act

  • Copyright Act - Article 90-1（第 90-1 條）
  • Foreign Trade Act - Article 13（第 13 條）
  • Business Entity Accounting Act - Article 1（第 1 條）
  • Business Entity Accounting Act - Article 3（第 3 條）
  • Business Entity Accounting Act - Article 4（第 4 條）
  • Business Entity Accounting Act - Article 5（第 5 條）
  • Business Entity Accounting Act - Article 6（第 6 條）