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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/91713


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/91713


    題名: 會計原則超載之研究
    作者: 吳碧玉
    貢獻者: 高松
    吳碧玉
    日期: 1986
    上傳時間: 2016-05-05 15:41:49 (UTC+8)
    參考文獻: 參考書目
    一、 中文部份
    1. 林清山著，心理與教育統計學，台北：東華書局，民國65年修訂版。
    2. 鄭丁旺著，終極會計學，上?，台北：作者刊行，民國73年9月二版。
    3. AICPA，（Professional Standrads Volume A: U.S. Auditing Standards: 1981），高松譯，審計準則報告彙編，台北：譯者刊行，民國70年12月初版。
    4. Meigs Walter B., O. Ray Whittington, and Robert F. Meigs, （Principces of Auditing, 1985），馮拙人譯，審計學原理，台北：大中國圖書公司，民國74年9月八版。
    5. 「上市證卷發行公司營業額彙總表」，證交資料，民國75年1月：頁42-47。

    二、 英文部份
    1. AICPA, "Report of the Committee on Generally Accepted Accounting Principles for Smaller and/or closely Held Business," (New York: AICPA, Aug., 1976).
    2. Alderman, C. Wayne, Dan M. Guy, and Dennis R. Meals, "Other Comprehensive Bases of Accounting: Alternatives to GAAP!" Jourmal Accountancy, Aug. 1982, pp.52-62.
    3. Arnold, Jerry L.; Alan A. Clarry; Michael A. Diamond; and James A. Walker, "Small Business: An. Area Ripe for Practice Developmeit," Journal of Accountancy, Aug. 1984, pp. 74-82.
    4. Aahby, Mitchael J., "Does Canada Need two GAAP`s?" CA. Magazine, June 1980, pp. 28-31.
    5. Beresford, Dennis R, "A Practitioner`s View of the FAsB Conceptual Framework," The Ohio CPA Journal, Spring 1984, ??. 65-67.
    6. "Board Responds to Concern About ‘Standard Ovorload’," FASB Status Peport No.150, Nov. 1983.
    7. Brown Victor H., "Standards Setting: Sone Unanswered Ouestion, " FASB Viewpoint, 1983.
    8. Brown Victor H., "Standards Setting: A Matter of Balance,” FASB Status Peport.
    9. Buzby, Stephen L., "The Nature of Adequate Disclosure," The Jounnal of Accountancy, April 1974, pp. 58-47.
    10. Chambers, R. J. "Usefulness -- The Vanishing Premise in Accounting Standards Setting," Abacus, Dec 1979, pp.71-92.
    11. David, Mosso, "Standards Overload -- No Simple Slution," FASB Viewpoints, July 1983.
    12. DeThomas, Arthur R. and Willian B Fredenberger, "Accounting Needs of Very Small Business," The CPA Journal, Oct. 1985, pp.15-23.
    13. Harris, Louis, "A Study of the Attituades Toward and an Assessmert of the FASB," FASB Viewpoints. 1986.
    14. Harwood Gordon B., Tohnson Ceifford L., and Roberts Alfred R., "Standards Overload-- A Matter of Readability?" The Ohio CPA Journal, Summer 1982, pp.139-141.
    15. Hendriksen, Eldon S., Accounting Theory, 台北：美亞書局，民國71年8月初版。
    16. Hepp, Gerald W. and Thomas W. McRac, "Accounting standards Overload: Relief is Needed," Journal of Acountancy, May 1982, pp.52-62.
    17. Mertz, Ronald S., "Standards Overload -- A Euphemesm," The CPA Journal, Oct., 1983, pp.24–33.
    18. Hildebrand, Glendon R. and Florence M. Hazzella, "Financial Peporting by Privately Owned Companies: Practice and Views," FASB Highlights of Financial Reporting Issues, March 1983.
    19. Hilderbrand, Glerdon R., "Let`s Look at Financial Reporting by Smaller Business," Management Accounting, April 1982, pp. 42-47.
    20. Kelley, Thomas P., "Accounting stardards Overload-- Time for Action," The CPA Journal, May 1982, pp. 10-17.
    21. Kirk, Donald J., "Deciscon -- Usefulness: The Overriding Objectives," FASB Viewpoints, 1983.
    22. Larson, Rholan E. and Thomas p. Kelley, "Differential Measuremert in Accounting Standards: The Concept Makes Sense," Jourual of Accountancy, Nov. 1984. pp.78-90.
    23. Miller, Henry, "Environmental Complexity and Financial Reporting," The Accounting Review, Jan. 1972, pp. 31-37.
    24. Mosso, David, "Accounting for small Business: Bridging a Widening GAAP." Journal of Accountancy, Dec, 1981, pp.64-78.
    25. Nair, R.D. and Larry E. Rittenberg, "Privately held Busines: Is There a standard Overload?" Journal of Accountancy, Feb. 1983, pp.82–96.
    26. Olson, Wallace E., "The Accounting Profession in the 1980`s," Journal of Accountancy, July 1979, pp.54-60.
    27. O’keefe , W. Timothry and Carl s. Warcen, "Non-GAAP Comprehensive Bases of Accounting," The Ohio CPA Journal, Winter
    28. Phillip, Anthory N., "FASB`s Current Text: Better Communication of Standards," FASB Highlights of Financial Reporting`s Issues, Aug. 1983.
    29. Raiborn Mitchell H. and D.D. Raiborn, “Defining the Boundaries of GAAP." The CPA Journal, July 1984, pp. 10-22.
    30. Revsine Lawrence, "Data Expansion and Conceptual structare," The Accounting Review, Oct. 1970, pp.704–711.
    31. Robbins, Barry P. "Perspectives on Tax Basis Financial statement, Journal of Accountancy, Aug. 1985. pp.89-100.
    32. Seidler, Lee J., "Adding Up the Change in Accounting," The CPA Journal, July 1985, pp.12-16.
    33. Singhvi, Surendra S. and Haraha B. Desai, "An Emperical Analysis of the Quality of Corporate Financial Disclosure," The Accounting Review, Jan., 1971, pp.129-138.
    34. Smith, James E. and Nora P. Smith, "Readability; A Measure of the Performance of the Communication Function of Financial Peporting," The Accounting Review, July 1971, pp.552-561.
    35. Stanga, Keith G. and Williams Jan R., "The FASB`s Objectives of Financial Peporting," The CPA Journal, May 1979, pp.30-33.
    36. Statemert of Financial Accounting Concept No. 1, "Objective of Financial Reporting By Buainess Enterprise," FASB, Nov. 1978.
    37. Statement of Financial Accounting Concepts No.2, "Qualitative Characteristics of Accounting Information," FASB, May 1980.
    38. Statement of Financial Accounting Concepts No.3, “Recognition and Measurement in Financial Statement of Buainess Enteprise," FASB, Dec. 1984.
    39. "The Mission of the Financial Accounting standards Board," Fact about FASB, 1986.
    40. Thompson, John A., " Accounting standards Overload: Some Recommendation,” Journal of Accountancy, July 1983, pp.106-112.
    41. Wishon Keith, "The FASB and Small Business," FASB Status Report, 1985.
    42. Zeff, Steplen A, "Some Junctures in the Evolution of the Process of Estabilishing Accounting Principles in the U.S.A.: 1917-1972," The Accounting Review, July 1984, pp.447-468.
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002006852
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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