Promulgated:
Effective:
Interpreting authority:
Applicability:
Effective:
Interpreting authority:
Applicability:
Main contents: In Part Two, the Standards stipulate that all persons performing accounting duties shall be bound by accounting control measures (Article 7, Item Two) and that control measures should ensure that accounting departments and positions are rationally structured and that the authority and responsibilities of such accounting departments and positions are clearly differentiated (Item Four).
°]F³¡¤º³¡·|p±±¨î³W½d¡X°ò¥»³W½d¡]¸Õ¦æ¡^