" March 2012 (UTC) 

 *(Reply to Eraserhead1, 18:15, 19 February 2012) I got more result with ""republic of china gaap"" -people (2,110 hits) than ""taiwan gaap"" (1,440 hits). And in fact the link that you mentioned  got ""Taiwan (Republic of China)"".    
 *(Reply to  LouScheffer, and to Sf46, 14:40, 15 March 2012) Unlike the Koreas and the Germanies, the two Chinas aren't commonly disambiguated by directions. It's like the Congos that natural disambiguation is used instead. And unlike the Koreas and the Germanies, the divided China isn't divided from one into two, but was a result of secession. The PRC seceded from the ROC. Disambiguation pages, redirects and hatnotes are all helping readers to locate what they are looking for. They work well. It isn't proportional to concede accuracy and neutrality. Article titles have to be precise and accurate per WP:TITLE.    
 *(Reply to  Peterkingiron, 11:31, 15 March 2012) What happened in 1947?    
 *(Reply to Visik, 02:36, 14 March 2012) Those who caste support votes may not aware that they were effectively sticking with a non-neutral POV. See below for more details.   17:29, 15"