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Title:
Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power
CH
Category:
National Communications Commission(國家通訊傳播委員會)
Attachment:
Attached Figure:Cost Allocation Framework for Telecommunications Services.pdf
Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power.pdf
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Legislative History
Chapter I General Rules
§ 1
Chapter II Separation Accounting
§ 4
Section 1 Basic separation accounting principles
§ 4
Section 2 Cost allocation principles
§ 13
Section 3 Asset separation principles
§ 28
Section 4 Capital cost calculation principles
§ 36
Section 5 Revenue separation principles
§ 41
Chapter III Administration Management
§ 43
Chapter IV Supplementary Provisions
§ 48