跳至主要內容
:::

Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power CH

Announced Date: 109.11.26
Content:
These Regulations shall become effective on the day of promulgation(2020/11/26).
In coordination with the Telecommunications Management Act, these Standards have changed the market dominator to enterprises with significant market power in order to apply different levels of control measures thereon. In the meantime, the Standards have also integrated up-to-date accounting regulations and practice norms and implemented the principles of regulation simplification, thereby regulating enterprises with significance in the market with respect to their accounting separation methods and principles; cost separation principles; stipulation and review of accounting procedures; administration management; and other compliance matters.
File: