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Chapter

Title： Business Entity Accounting Act CH
Category： Ministry of Economic Affairs（經濟部）
Chapter 1 General Provisions § 1
Chapter 2 Source Documents § 14
Chapter 3 Account Books § 20
Chapter 4 Account Titles and Financial Statement § 27
Chapter 5 Handling Procedures of Accounting Affairs § 33
Chapter 6 Recognition and Measurement § 41
Chapter 7 Calculation of Profit and Loss § 58
Chapter 8 Closing and Examination § 65
Chapter 9 Penalties § 71
Chapter 10 Supplemental Provision § 82