並前往https://www.sfb.gov.tw/websitedowndoc?file=chsfb/201709221032100.pdf&filedisplay=%E6%88%91%E5%9C%8B%E6%8E%A1%E7%94%A8IFRSs%E5%BE%8C%2C%E6%9C%83%E8%A8%88%E5%B8%AB%E6%9F%A5%E6%A0%B8%E5%A0%B1%E5%91%8A%E6%84%8F%E8%A6%8B%E6%AE%B5%E6%96%87%E5%AD%97%E8%AA%AA%E6%98%8E%E4%B9%8BQ%26A-20120104.pdf