{"schema_version":"1.3","service_semantics":null,"canonical":"https://snn.tw/article/eia-024-the-evidence-before-the-entry","title":"分錄之前的證據：國際中小企業會計準則如何傳導至台灣合約、衡量與財報判斷","title_en":"Evidence Before the Entry: Taiwan Contracts, Measurement and Accounting Judgment","publisher":"SNN.TW","editorial_controller":"SNN.TW","content_type":"institutional_interpretation","source_relationship":"global_canonical_source_for_independent_taiwan_interpretation","original_source":"https://www.sustainabilitynewsnetwork.net/article/the-evidence-before-the-entry","global_canonical_issue":"https://www.sustainabilitynewsnetwork.net/article/the-evidence-before-the-entry","taiwan_interpretation":true,"commercial_service_output":false,"rights_status":"refer_to_rights_policy","rights_status_scope":"policy_reference_only","rights_clearance_status":"not_publicly_asserted","article_text_rights_scope":"SNN.TW editorial text rights reserved, subject to page-specific notices","external_source_rights_scope":"original_rightsholders_retain_rights","cover_visual_rights_status":"snn-original-editorial-cover","cover_visual_credit":"SNN.TW 原創編輯視覺","rights_policy":"https://snn.tw/rights-policy","interpretation_boundary":{"zh":"禁止推論：合約存在不等於收入可認列；模型產值不等於公允價值已確認；法人識別不等於控制已成立；保存資料不等於查核充分適切；IASB 的 2027 年安排不等於台灣法定義務；IAASB 提案不等於已生效準則；客戶問卷不等於台灣法定揭露。","en":"Prohibited inference: a contract is not revenue recognition; a model output is not confirmed fair value; a legal-entity ID is not proof of control; retained data are not sufficient appropriate audit evidence; the IASB's 2027 date is not a Taiwan legal duty; an IAASB proposal is not effective law; a customer questionnaire is not Taiwan statutory disclosure."},"publication_date":"2026-11-02T00:00:00.000Z","last_updated":"2026-11-02T11:53:50.032Z","version":"v6","publication_status":"Published","languages":["zh-Hant","en"],"language_identity":{"document_language":"zh-Hant","content_languages":["zh-Hant","en"],"mode":"bilingual_same_canonical_page","canonical_urls_by_document_language":{"zh-Hant":"https://snn.tw/article/eia-024-the-evidence-before-the-entry"},"hreflang_alternates":null,"english_content_on_local_canonical":true},"translation_status":"independent_taiwan_interpretation","global_source":{"canonical_url":"https://www.sustainabilitynewsnetwork.net/article/the-evidence-before-the-entry","relationship":"starting_point_for_independent_taiwan_interpretation"},"taiwan_legal_state":{"scope":"per_source_only","aggregate_legal_conclusion":"not_asserted","editorial_summary":{"zh":"商業會計法與商業會計處理準則、證券發行人財報及內控規則按主體、條文及年度分別適用；2026 年修正含 2028 年待生效與自願提前適用安排。IASB 第三版 2027 年日期不是台灣全面採用；IASB 2026 年 10 月決定待發布，IAASB 稽核提案未定稿。","en":"The Business Accounting Act, processing regulations, issuer reporting and internal-control rules apply by entity, provision and year; 2026 amendments include future 2028 provisions and optional early use. The IASB 2027 date is not blanket Taiwan adoption; the October 2026 decision awaits issuance and IAASB audit proposals are not final."},"source_index_status":"structured_source_rows_available","institutional_sources":[{"institution":"Ministry of Economic Affairs / Taiwan law database","document":"商業會計法 Business Accounting Act","url":"https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=J0080009","publication_date":"2014-06-18","verification_date":"2026-11-02T11:39:34.084Z","support_scope":"Business vouchers, accounting records and retention obligations within statutory scope.","state":"CURRENT_BINDING_RULE","jurisdiction":"Taiwan","limitation":"A retained voucher does not prove recognition; check operative provision and amendments for entity and date. This formal legal instrument or regulation applies only within its specified scope.","source_type":"Taiwan primary legal instrument / formal regulation"},{"institution":"Ministry of Economic Affairs / Taiwan law database","document":"商業會計處理準則 Business Accounting Processing Regulations","url":"https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=J0080010","publication_date":"2026-07-03","verification_date":"2026-11-02T11:39:34.084Z","support_scope":"Article 2 legal basis, accounting processing and expressly differentiated 2026 early-use/2028 provisions.","state":"CURRENT_BINDING_RULE","jurisdiction":"Taiwan","limitation":"Some amended provisions have prospective effect and optional early use; the displayed amended text is not uniformly operative in 2026. This formal legal instrument or regulation applies only within its specified scope.","source_type":"Taiwan primary legal instrument / formal regulation"},{"institution":"Ministry of Economic Affairs / Taiwan law database","document":"商業使用電子方式處理會計資料辦法 Electronic accounting data measures","url":"https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=J0080029","publication_date":"2019-06-13","verification_date":"2026-11-02T11:39:34.084Z","support_scope":"Electronic processing, controls, input checks, corrections and recordkeeping.","state":"CURRENT_BINDING_RULE","jurisdiction":"Taiwan","limitation":"Digital processing does not independently validate accounting policy or an audit opinion. This formal legal instrument or regulation applies only within its specified scope.","source_type":"Taiwan primary legal instrument / formal regulation"},{"institution":"Ministry of Economic Affairs / Taiwan law database","document":"公司法 Company Act","url":"https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=J0080001","publication_date":"2025-12-26","verification_date":"2026-11-02T11:39:34.084Z","support_scope":"Article 20 financial reporting governance and conditional audit requirements.","state":"CURRENT_BINDING_RULE","jurisdiction":"Taiwan","limitation":"Audit threshold and company facts matter; not every Taiwan SME has the same audit duty. This formal legal instrument or regulation applies only within its specified scope.","source_type":"Taiwan primary legal instrument / formal regulation"},{"institution":"Ministry of Economic Affairs / Taiwan law database","document":"公司法第二十條第二項公司財務報表簽證規則","url":"https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=J0080023","publication_date":"2022-12-27","verification_date":"2026-11-02T11:39:34.084Z","support_scope":"Scope and threshold for CPA-certified company financial statements.","state":"CURRENT_BINDING_RULE","jurisdiction":"Taiwan","limitation":"Applies only where statutory conditions are met; not a universal audit obligation. This formal legal instrument or regulation applies only within its specified scope.","source_type":"Taiwan primary legal instrument / formal regulation"},{"institution":"Financial Supervisory Commission / Taiwan law database","document":"證券發行人財務報告編製準則","url":"https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0400050","publication_date":"2026-02-06","verification_date":"2026-11-02T11:39:34.084Z","support_scope":"Issuer reporting framework, FSC-recognised IFRS and differentiated prospective provisions.","state":"CURRENT_BINDING_RULE","jurisdiction":"Taiwan","limitation":"Some revisions take effect in 2028; issuer rule is not wholesale adoption of IFRS for SMEs. This formal legal instrument or regulation applies only within its specified scope.","source_type":"Taiwan primary legal instrument / formal regulation"},{"institution":"Financial Supervisory Commission / Taiwan law database","document":"公開發行公司建立內部控制制度處理準則","url":"https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0400045","publication_date":"2024-04-22","verification_date":"2026-11-02T11:39:34.084Z","support_scope":"Issuer internal control responsibilities relevant to financial-reporting judgments.","state":"CURRENT_BINDING_RULE","jurisdiction":"Taiwan","limitation":"Applies to public companies within scope; an internal control document is not an audit opinion. This formal legal instrument or regulation applies only within its specified scope.","source_type":"Taiwan primary legal instrument / formal regulation"},{"institution":"Financial Supervisory Commission / Taiwan law database","document":"證券交易法 Securities and Exchange Act","url":"https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0400001","publication_date":"2024-08-07","verification_date":"2026-11-02T11:39:34.084Z","support_scope":"Article 36 issuer reporting and approval perimeter.","state":"CURRENT_BINDING_RULE","jurisdiction":"Taiwan","limitation":"Issuer-specific duty is not a general SME accounting duty. This formal legal instrument or regulation applies only within its specified scope.","source_type":"Taiwan primary legal instrument / formal regulation"}],"source_states":["CURRENT_BINDING_RULE"],"boundary":"An announcement is not an enacted amendment; a global standard, foreign rule or customer request is not a Taiwan statutory obligation."},"source_tier":"international_original","evidence_reference":"https://snn.tw/article/eia-024-the-evidence-before-the-entry#section-perspective"}