並前往https://webline.sfi.org.tw/download/workshop/141/%E6%8A%95%E5%BD%B1%E7%89%88_-_103_2_13_IFRS%E5%AE%A3%E5%B0%8E%E6%9C%83-%E5%B8%B8%E8%A6%8B%E5%90%88%E4%BD%B5%E6%B2%96%E9%8A%B7%E5%88%86%E9%8C%84%E9%A1%9E%E5%9E%8B%E4%BB%8B%E7%B4%B9.pdf