並前往https://www.roccpa.org.tw/ReadFileClick/?id=7495&p=News&n=efae45ed99d0423dae63900b9726b68e.pdf&fn=IAS16%E4%B9%8B%E4%BF%AE%E6%AD%A3-%E7%AC%AC%E4%BA%8C%E6%AC%A1%E5%BE%B5%E6%B1%82%E6%84%8F%E8%A6%8B.pdf&openExternalBrowser=1