| Reference: | 參考書目
一、 中文書籍
1.中國精算學會十年史編輯委員會，中國精算學會十年史，台北：中國精算學會，民國六十九年。
2.會計研究發展基金會，財務會計準則公報第一號，“一般公認會計原則彙編”，台北：會計研究發展基金會，民國七十一年。
3._____，審計準則公報第一號，“一般公認審計準則總綱”，台北：會計研究發展基金會，民國七十四年二次修訂。
4.鄭丁旺著，中級會計學（上、下?），自行出版，民國七十三年八月二版。
二、中文期刊
1.李明昱譯，「員工退休金之會計處理準則」（國際會計準則公報第十九號），致遠會計，民國七十四年二月號。
2.陳錦慧，「勞動基準法退休規定之問題探討」，中華民國精算學會會報第九期第一?，民國七十四年九月，pp.335-355。
3.會計師會訊第四十七期。
4.編者，「上市公司最近三年職工人數及退休金提列概況表」，工商時報，民國七十五年四月十四日。
5._____，「勞工退休準備積欠工資墊償基金十一月一日開始提撥提繳」，中國時報，民國七十五年五月九日。
6.編者，「中華民國精算學會章程」，重印於中華民國精算學會會報第八期第二?，民國七十四年七月，pp.70-78。
7.藍昭輝，「中華民國精算學會第八屆第二次會員大會致詞」，中華民國精算學會會報第八期第二?，民國七十四年七月，pp.1-3。
三、未出版論文，中文部份
1.丁玉山撰，退休金成本之會計處理，東吳大學會計研究所碩士論文，民國六十六年七月。
2.許鶯珍撰，民營企業退休金管理之研究，政治大學會計研究所碩士論文，民國六十九年六月。
四、英文書籍
1. Accounting Standards Committee, “Pension Scheme Accounts: A Discussion Paper," reprinted in Accountancy (August 1982), pp. 78-82.
2. _____, ED 32,"Disclosure of Pension Information," reprinted in Accountancy (June 1983), pp. 121-124.
3. _____, "Exposure Draft of SORP: Pension Scheme Accounts," reprinted in Accountancy (may 1984), 120-126.
4. _____, "Accounting for Pension Costs - A Statement of Intent," reprinted in Accountancy (November 1984), pp. 178-185.
5. American Accounting Association, Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory. AAA, 1966.
6. American Institute of Certified Public Accountants, Committee on Accounting Procedures, Accounting Research Bulletin No. 36, “Pension Plans: Accounting for Annuity Costs Based on Past Services," AICPA, 1948.
7. _____, Committee on Accounting Procedures, Accounting Research Bulletin No. 47, “Accounting for Cost of Pension Plans,” AICPA, 1956.
8. _____, Accounting Principles Board, Opinion No. 8, "Accounting for the Cost of Pension Plans,” AICPA, 1966.
9. _____, Accounting Principles Board, Statement No.4, “Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprise," AICPA, 1970.
10. Archibald, T. Ross, Accounting for Pension Costs and Liabilities. Toronto: Canadian Institute of Chartered Accountants, 1980.
11. CICA Accounting Standards Committee, Exposure Draft, " Pension Costs and Obligation (Revised Handbook Section 3460), Toronto : CICA, January 1985.
12. Canadian Institute of Chartered Accountants, Pension Plan Auditing. Toronto: CICA, 1984.
13. Davidson, Sindney. , Leon J. Hanouille. , Clyde P. Stickney., and Roman L. Weil., Intermediate Accounting, 4th, edition, Dryden Press, 1985.
14. Financial Accounting Standards Board, Statement No. 35,” Accounting and Reporting by Defined Benefit Pension Plans," FASB, 1980.
15. _____, Statements No.36, "Disclosure of Pension In-Information," FASB, 1980.
16. _____, Discussion Memorandum, "An Analysis of Issues Related to Employers` Accounting for Pensions and Other Postemployment Benefits,” FASB, 1981.
17. _____, Preliminary Views, "On Major Issues Related to Employers` Accounting for Pensions and Other Posttemployment Benefits,” FASB, 1982.
18. _____, Discussion Memorandum, "Employers` Accounting for Pensions and Other Postemployment Benefits,” FASB, 1983.
19. _____, Statement No.81, "Disclosure of Postemployment Health Care and Life Insurance Benefits,” FASB, 1984.
20. _____, Exposure Draft," Employers` Accounting for Pensions,” FASB, 1985.
21. _____, Statements No.87, "Employers` Accounting for Pensions,” FASB, 1985.
22. _____, Statements No.88, "Employers` Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits,” FASB, 1985.
23. Hall, William D. and David L. Landsittel, A New Look at Accounting for Pensions Costs. Richard D. Irwin, Inc., 1977.
24. Hendrikson, Eldon S., Accounting Theory. Richard D. Irwin, Inc., 4th, edition, 1982.
25. Hicks, Ernest L., Accounting for the Cost of Pension Plans Accounting Research Study No.8, AICPA, 1965.
26. International Accounting Standards Committee, International Accounting Standards 19, " Accounting for Retirement Benefits in the Financial Statements of Employers,” IASC, 1983.
27. _____, E27, "Accounting and Reporting by Retirement Benefit Plans," reprinted in Accountancy (July 1985), pp. 139-141.
28. McGill, Dan M. Fundamentals of Private Pensions. Richard R. Irwin, Inc., 4th, edition, 1979.
29. Most, Kenneth S., Accounting Theory. 2nd, edition, 台北：華泰書局，1982.
30. Pomeranz, Felix., Gordon P. Ramsey. , and Richard M. Steinbery, Pension: An Accounting and Management Guide, John Wiley & Sons, Inc., 1976.
31. Thomas, Arthur L., The Allocation Problem: Part Two, Studies in Accounting Research No.9, AAA, 1974.
32. Winklevoss, Howard E. and Dan M. McGill, Public Pension Plans: Standards of Design, Funding, and Reporting, Dow Jones - Irwin, 1979.
五、英文期刊
1. Beresford, Dennis R., Richard Schwartz., and Ronald D. Wilson, " Proposed Changes to pension accounting: issues and implications,” FE (November 1983), pp. 18-25.
2. Beresford, Dennis R. and Robert D. Neary, ”What`s the impact of the proposed new pension rules?" FE (August 1985), pp. 5-8.
3. Borton, Douglas C., "How the FASB exposure draft would recamp pension accounting," FE (July 1985), pp. 42-44.
4. Brownlee, E. Richard, II. and S. David Young, “ Pension accounting: a new proposal," The CPA Journal (July 1985), pp. 28-34.
5. Burianek, Frank G., ”An actuary`s views on pension plan accounting and reporting," Management Accounting (January 1979), pp. 46-49.
6. Callard, Rosalind M., "Accounting for pension costs and obligations," CA magazine (January 1985), pp. 78-81.
7. Campell, Paul A., "Enrolled actuaries and welfare plans," Journal of Accountancy (July 1978), pp. 68-70.
8. Dankner, Harold H., Kenneth L. Friedman., and Murray H. Goldstein, “Finamcial Accounting: how are companies affected by the preliminary views?" Financial Executive (December 1983), pp. 12-21.
9. Deaton, William C. and Jerry L. Weygandt, "Disclosures related to pension plans,” Journal of Accountancy (January 1975), pp. 44-50.
10. Dewhirst, John F., "A conceptual approach to pension accounting, " Accounting Review (April 1971), pp. 365 -373.
11. Editorial," Decline in pension plan expense tracked in recent study,” Journal of Accountancy (December 1984), ??. 19-20.
12. Francis, Jere R., "FASB’s preliminary views on pension accounting,” The CPA Journal (May 1983), pp. 44-52.
13. Hazlehurst, Blackburn H., "Auditor / actuary relations under ERISA: as an actuary sees it," Journal of Accountancy (July 1978), pp. 58-65.
14. Hoffman, Eugene A., “Pension, “ World Book, Vol. 15, 1985.
15. Kelley, Thomas P. and David V. Roscetti, ”Auditor / actuary relations under ERISA: from the auditor`s standpoint," Journal of Accountancy (July 1978), pp. 66-68.
16. Kirk, Donald J., "Pension accounting: a major theme of the 1980s,” Journal of Accountancy (October 1981), pp. 92-100.
17. _____, "Pension accounting : where the FASB stands,” Journal of Accountancy (June 1980), pp. 82-88.
18. Liebtag, Bill, "News features : accounting for pensions," Journal of Accountancy (April 1986), pp. 53-57.
19. Lucas, Timothy S., "How the FASB views pension accounting," Financial Executive (Sepember 1983), pp. 42-51.
20. _____, and Betsy Ann Hollowell., "Pension accounting: the liability question," Journal of Accountancy (October 1981), pp. 57–66.
21. McMabon, Daniel , " Popular approaches to accounting for pension costs and liabilities," CA magazine (July 1985), pp. 46-52.
22. Melone, Josoph J., “Pension," Encyclopedia Americana, Vol. 20, 1978.
23. Murray, Ronald J., William E. Decker., and J. W. Joyce, “Pension accounting: analysis of "preliminary views" - Part I, The CPA Journal (August 1983), pp. 10-23. and Part 2, The CPA Journal (September 1983), pp. 42-47.
24. Pesando, James E. and Carol K. Clarke, "Economic models of the Labor market and pension accounting: an exploratory analysis," Accounting Review (October 1983), pp. 733-748.
25. Putman, Karl B., Harold C. Schneider., and Dennis R. Lassila, “The FASB`s pensions proposal and your company, " Ohio CPA Journal (Winter 1984), pp. 9-13.
26. Regan, Patrick J., "Overfund pension plans," Financial Analysts Journal (November - December 1985), pp. 10-12.
27. Ross, E. Chadwick, “FAS 87 - what it means for business," Management Accounting (March 1986), pp. 20-24.
28. Rothman, David C., “Pension Plans," Coller`s Encyclopedia, Vol. 18, 1981.
29. Schipper, Katherine and Roman L. Weil, “Alternative accounting treatments for pensions," Accounting Review (October 1982), pp. 806-824.
30. Schwartz, Richard and John M. Lorentz, "FASB project on employers` accounting for pensions," Georgia Journal of Accounting (Spring 1984) reprinted in The Accountants Digest (September 1984)
31. Smith, Jack L., "Needed: improved pension accounting and reporting," Management Accounting (May 1978), pp. 43-46.
32. Status Report No. 174, "Postemployment benefits other than pensions," (April 7, 1986), p. 5.
33. Thomas, Arthur L., " The allocation fallacy and financial analysis, " Financial Analysts Journal (September-October 1975), pp. 37-41.
34. Waggoner, Sharon S., " Pension accounting: the liability controversy," Management Accounting (July 1985), pp. 54-57.
35. Willinger, G. Lee, “A contingent claims model for pension cost,” Journal of Accounting Research (Spring 1985), pp. 352-359.
六、未出版論文，英文部份
1. Godfrey, Lon Howard, An Inquiry Into the Significance and Disclosure of Year-to-year Variations in Pension Expense Reported by Selected Corporations, Ph. D. dissertation, University of Alabama, 1975. |
