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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/90478


    Title: 損益表上單獨表達項目暨我國企業採用情形之研究
    Authors: 戴筆松
    Contributors: 鄭丁旺
    戴筆松
    Date: 1988
    Issue Date: 2016-05-04 14:23:25 (UTC+8)
    Reference: 參考書目
    一、中文書籍及期刊
    1.王文良，會計變動之研究，國立政治大學會計研究所碩士論文，民國67年。
    2.甘有財，多角經營公司部分會計之研究，國立政治大學會計研究所碩士論文，民國66年。
    3.江秀琴，損益表內容及格式之研究，私立東吳大學會計研究所碩士論文，民國65年。
    4.李岌，我國發展一般公認會計原則之研究，國立政治大學會計研究所碩士論文，民國72年。
    5.財務會計準則公報第一號，“一般公認會計原則彙編"，財務會計準則委員會，民國73年10月。
    6.財務會計準則公報第八號，“會計變動及前期損益調整之處理準則，財務會計準則委員會，民國75年6月。
    7.高漢雄，損益取決之研究，私立東吳大學會計研究所碩士論文，民國67年。
    8.陳一騏，會計理論要義，民國64年。
    9.陳慧娟等著，美國會計原則之發展，國立政治大學會計研究所會計評論，第二十一期，民國75年10月。
    10.雲天相，會計變動與會計損益平穩化之研究，私立東吳大學會計研究所碩士論文，民國74年。
    11.劉吉雄，企業損益計算理論之研究，國立政治大學會計研究所碩士論文，民國63年。
    12.鄭丁旺，中級會計學，第三版上、下冊，民國76年11月。
    13.謝國松，“牽一髮，動全局──會計方法左右決策”，會計研究月刊第32期，民國77年5月。
    14.謝國松，“公報解析:財務會計準則公報第八號──會計變動及前期損益調整之處理原則"，會計研究月刊第29期、第30期、第31期、第32期、第33期，民國77年2月至6月。

    二、英文書籍及期刊
    1. AICPA, CAP, Accounting Research Bulletin No.8 " Combined Statement of Income and Earned Surplus", reprinted in The Journal of Accountancy, July 1941, PP.52-54.
    2. AICPA, CAP, Accounting Research Bulletin No.21 " Provision for Renegotiation in Financial Statements ",reprinted in The Journal of Accountancy, Jan. 1944, pp.13-17.
    3. AICPA, CAP, Accounting research Bulletin No.32 " Income and Earned Surplus", reprinted in The Journal of Accountancy, Jan. 1948, PP.20-25.
    4. AICPA, CAP, Accounting Research Bulletin No.35 " Presentation of Income and Earned Surplus", reprinted in The Journal of Accountancy, Dec. 1948, PP.461-463.
    5. AICPA, APB, Opinion No.9 "Reporting the Results of Operations".
    6. AICPA, APB, Opinion No.20 "Accounting Changes".
    7. AICPA, APB, Opinion No.30 "Reporting the Results of Operations".
    8. AICPA, FASB, Statement No.4 "Reporting Gains and Losses from Extinguishment of Debt" .
    9. AICPA, FASB, Statement No.15 "Accounting by Debtors and Creditors for Troubled Debt Restructurings".
    10. AICPA, FASB , Concept No.1 "Objectives of Financial Reporting by Business Enterprises".
    11. AICPA, PASB, Concept No.2 "Qualitative Characteristics of Accounting Information".
    12. Bedford, Norton M. and Iino, Toshio "Consistency Reexamined``, Accounting Review, July 1968 , PP. 453-458.
    13. Bernstein, Leopold A. "Reporting the Results of Operations- A Reassessment of APB Opinion No. 9 ",The Journal of Accountancy, July 1970, PP. 57-61.
    14. Bevis, Herman W. "Earning Per Share and the Need for Full Disclosure", The Journal of Accountancy, Feb. 1966, PP.52-55.
    15. Carpenter, Charles G. and Strawser, Robert H. " Disclosure of Changes in Accounting Method", Journal of Accounting Research, Vo1 X, Spring 1972, PP.209-216.
    16. Cushing , Barry E. "Accounting Changes: The Impact of APB Opinion No.20", The Journal of Accountancy, Nov.1974, PP . 54-62.
    17. Cushing , Barry E. "An Empirical Study of Changes in Accounting Policy", Journal of Accounting Research, Vo1. VII, Autumn 1969, PP.1 96-203.
    18. Editorial, The Journal of Accountancy, April 1948, PP.271-277.
    19. Ernst, John D. "Accounting Changes: An Evaluation of the Income Smoothing And Other Related Hypotheses Including an Identification of Characteristics That Motivate Accounting Changes", 1975.
    20. Executive Committee of the AAA, "A Tentative Statement of Accounting Principles Underlying Corporate Financial Statements", Accounting Review, Vo1. XI. June 1936.
    21. Frishkoff, Paul,"Some Recent Trends in Accounting Changes", Journal of Accounting Research, Vo1 .VIII , Spring 1970, PP.141-144 .
    22. Greipel, Rudolph c. "Review of APB Opinion No.20, Accounting Changes", The CPA Journal, Jan. 1972, PP.5-12.
    23. Guy, Joseph F. "Summary of 1966-1973 APB Opinions", The Journal of Accountancy, Jan. 1975, PP.91-93.
    24. Hendriksen, Eldon S. "Accounting Theory", 4th Edition, 1982,台北:美亞圖書公司。
    25. Hepworth, Samuel R. "Smoothing Periodic Income", Accounting Review, Jan. 1953, PP. 32-39.
    26. Hoxey, J. M. B. "Accounting for Investors", The Journal of Accountancy, Oct. 1930, PP.251-284.
    27. Jaenicke, Henry R. and Rascoff, Joseph "Segment Disposition: Implementing APB Opinion No.30", The Journal of Accountancy, April 1974, PP.63-69.
    28. James Bray, McNamara "Accounting for Extraordinary Items: A Study of Adherence to APB Opinion No.30", 1977.
    29. Lipay, Raymond J. "Exploring the Extraordinary Items", Financial Executive, March 1973, PP.20-25.
    30. Melcher, .Trini U. "An Empirical Investigation into the Effectiveness of Accounting Principles Board Opinion No.20", 1977.
    31. Merino, Barbara D. and Coe, Teddy L. "Uniformity in Accounting: A Historical Perspective", The Journal of Accountancy, Aug. 1978, PP.62-69.
    32. Nichols, Donald R. "The Effect of Extraordinary Items on Predictions of Earnings", ABACUS , June 1973, PP.81-92.
    33. Powell, Weldon "Extra ordinary Items" , The Journal of Accountancy, Jan. 1966, PP. 31-37 .
    34. Savoie, L.M. "Accounting Improvement: How Fast, How Far?", Harvard Business Review, 1961 , PP. 140-152.
    35. Snavely H. Jim "Financial Statement Restatement " ,The Journal of Accountancy , Oct. 1976 , PP. 91-100.
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002005794
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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