並前往https://www.limi.org.tw/Files/Periodical/117/34-2%20IFRS9IFRS17%E5%B0%8D%E5%A3%BD%E9%9A%AA%E5%85%AC%E5%8F%B8%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8%E5%BD%B1%E9%9F%BF%E5%88%86%E6%9E%90.pdf