Disclaimer

The English translations of Enterprise Accounting Standards (EAS). Statements of Auditing Standards (SAS), Statements of Assurance Engagements Standardsand (SAES) and Statements of Valuation Standards (SVS) in Taiwan and other related literature included in this website are official translations of the Accounting Research and Development Foundation (ARDF). the ARDF holds the exclusive right to revise and update the contents of this translation at any time without prior notification. Furthermore, because of inherent nature and limitations of any translation projects, the ARDF does not make any warranty, express or implied, including the warranties of merchantability and fitness for a particular purpose, or assume any legal liability or responsibility for the accuracy, completeness, or usefulness of this translation.

Any English translation included in this website is intended solely for reference purpose and for assisting readers to obtain better understanding of Financial Accounting Standards, Auditing Standards, Assurance Standards and Valuation Standards in Taiwan. In case of any inquiries, the reader is strongly advised to refer to the original literature in Chinese or consult with accounting professionals who are able to provide expert advice.