Global Standards for the world economy

Monday 24 February 2020

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Taiwan Jurisdiction Profile has been updated

 09 January 2014

Effective 1 January 2014, entities in Taiwan using IFRS can choose the fair value model for investment property as their accounting policy under IAS 40 Investment Property. Previously, only the cost-depreciation-impairment model in IAS 40 was permitted.
View the Jurisdiction Profiles.