管理者討論與分析 | Management Discussion and Analysis (MD&A) |
國際公共部門會計準則 | International Public Sector Accounting Standards (IPSASs) |
中央政府歲計會計資訊管理系統(GBA系統) | Government Budget and Accounting Information Management System (GBA) |
特種基金歲計會計資訊管理系統(SBA系統) | Special Fund Budget and Accounting Information Management System (SBA) |
地方政府歲計會計資訊管理系統(CBA系統) | Local Government Budget Accounting Information Management System (CBA) |
國際會計準則公報 | International Accounting Standards (IASs) |