並前往https://www.fsc.gov.tw/websitedowndoc?file=chsfb/201709221019250.pdf&filedisplay=%E6%9C%89%E9%97%9C%E6%8E%A1%E7%94%A8IFRSs%E5%BE%8C%E4%BC%81%E6%A5%AD%E7%B7%A8%E8%A3%BD%E8%B2%A1%E5%8B%99%E5%A0%B1%E5%91%8A%E6%87%89%E6%B3%A8%E6%84%8F%E4%BA%8B%E9%A0%85%E5%95%8F%E7%AD%94%E9%9B%8620131104.pdf