Guidelines for the Application of Regulatory Rules—Accounting No. 2
Provide additional accounting standards and practices, complementing existing regulations and ensuring comprehensive financial reporting.
Provide additional accounting standards and practices, complementing existing regulations and ensuring comprehensive financial reporting.
Sets the regulatory framework for financial institutions, outlining governance, operational, and compliance standards.
Provide further specifications on securities issuance, aiming to ensure a transparent, orderly, and efficient process while protecting investors’ rights.
Provide standards and procedures for the audit of financial statements and other relevant documents of companies in the securities market.
These revised guidelines set forth the regulatory requirements and standards for governance, disclosure, and financial management for unlisted public companies.