並前往http://www.tej.com.tw/TEJPLUS/IFRS/%E8%B2%BB%E7%94%A8-IAS17%E7%A7%9F%E8%B3%83%E5%85%AC%E5%A0%B1%E5%BD%B1%E9%9F%BF%E8%A9%A6%E6%9E%90.pdf