Article 32 A business, unless newly established, shall prepare comparative financial statement for two consecutive years by disclosing the amounts in both the current year and previous year.
Article 32 A business, unless newly established, shall prepare comparative financial statement for two consecutive years by disclosing the amounts in both the current year and previous year.
第32条年度财务报表之格式，除新成立之商业外，应采二年度对照方式，以当年度及上年度之金额并列表达。