Software Guide 2003
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Reporting
Standards
Reporting requirements vary widely between countries and exchanges. In viewing the data, you will find that not all data is available under all settings. For example, in Taiwan, only TSE-listed companies are required to report quarterly statements whereas OTC-listed and other publicly-traded companies are only required to report annual statements. Starting in 2003, however, all publicly-traded companies must begin to publish at least one interim report. Similarly, only certain companies are required to issue consolidated financial statements and only when they meet certain criteria set by the TSEC. For this reason, you may find discontinuity in some types of financial statements. You should familiarize yourself with the local regulations and reporting requirements in effect to facilitate your data access and research. |
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