| Reference: | 一、中文書籍
1.鄭丁旺博士著，現值會計，臺北：政大會計叢書，民國六十九年。
2.鄭丁旺博士著，中級會計學，臺北：政大會計叢書，民國六十九年。
3.郭婉容著，總體經濟學，臺北：三民書局，民國六十五年初版。
4.朱國璋著，近代會計理論之介紹，臺北：臺灣中華書局，民國六十五年再版。
5.中華徵信所出版部，台灣地區企業財務總分析，臺北：中華徵信所，民國七十二年版。
6.王建煊著，租稅法，臺北：著者刊行，民國七十年八月。
二、中文期刊
1.葉梓著，成本基礎與物價變動調整，主計月報，第二十七卷第五期，頁13 ~ 32。
2.莊枝鳳著，通貨膨脹及其對會計的影響，主計月報，第四十卷第一期，頁23 ~2 6。
3.李春和著，如何改變財務報表編製之方法以反應物價波動之影響，主計月報，第四十一卷第三期，頁11 ~ 19。
4.莊枝鳳著，以一般購買力單位編制財務報告，主計月報，第四十一卷第三期，頁21 ~ 26。
5.陳肇榮著，重置成本與物價變動會計，主計月報，第四十四卷第一一期，頁29 ~ 33。
6.行政院主計處，中華民國統計月報，中國主計協進社。
三、英文書籍
1. American Institute of Certified Public Accountant (AICPA), Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises, Statement of Accounting Principle Board No. 4, New York: AICPA, 1970.
2.________, Committee on Terminology, Cost. Expense and Loss, Accounting Terminology Bulletin No. 4, New York: AICPA, 1957.
3. ________, Committee on Terminology, Proceeds. Revenue. Income. Profit and Earnings, Accounting Terminology Bulletin No. 2, New York: 1955.
4. ________ , Accounting Research Division, A Tentative Set of Broad Accounting Principles for Business Enterprises, Accounting Research Study No. 3, New York: 1962.
5. ________, Committee on Accounting Procedures, Accounting Research Bulletin No. 43, Chapter 9 Depreciation, Stamford, Conn. : Financial Accounting Standard Board(FASB), 1976.
6.________, Accounting Research Division. Reporting the Financial Effects of Price-Level Changes Accounting Research Study No. 6., New York: 1963.
7. _______ , Accounting Principle Board (APB), Financial Statements Restated for General Price Level Changes, Statement of APB No. 3, Stamford, Conn.: FASB, 1976.
8. Bernstein, Leopold A., Financial Statement Analysis: Theory, Application, and Interpretation, 3rd. ed., New York: Richard D. Irwin Inc. 1983.
9. Davison, Sydney., Stickney, Clyde P. and Weil, Roman L. Inflation Accounting,（臺北天一書局翻印，民國六十七年）。
10. Dyckman, T. R., Investment Analysis and General Price Level Statements-Studies in Accounting Research No. 1, Sarasota, Florida: American Accounting Association (AAA).
11. Edwards, Edger O., Bell, Philip W., The Theory and Measurement of Business Income, Berkeley and Los Angeles: University of California Press, 1961.
12. Financial Accounting Standard Board (FASB), Conceptual Framework for Accounting and Reporting: Consideration of the Report of the Study Group on the Objectives of Financial Statements, FASB, 1974.
13. ________, Elements of Financial Statements of Business Enterprises, Statement of Financial Accounting Concepts No. 3, Stamford, Conn. : FASB, 1980.
14. Financial Reporting and Changing Prices, Statement of Financial Accounting Standard No. 33, Stamford, Conn. : FASB, 1979.
15. ________, Objectives of Financial Reporting by Business Enterprises, Statement of Financial Accounting Concepts No. 1. Stamford, Conn. : FASB, 1978.
16. ________, Accounting For Contingencies, Statement of Financial Accounting Standard, No. 5, Stamford Conn. : FASB, 1975.
17. Grady, Paul, Inventory of Generally Accepted Accounting Principle for Business Enterprises, New York: AICPA, 1965.
18. Gynther, R. S., Accounting for Price-Level Changes-Theory and Procedures, Great Britain, Oxford: Pergamon Press, 1966.
19. Hendriksen, Eldon S. Accounting Theory, 4th ed., Homewood, Illinois: Richard D. Irwin Inc., 1982.
20. Jones, Ralph C., Price-Level Changes and Financial Statements-Case Studies of Four Companies, Sarasota, Fla.: AAA, 1955.
21. Paton, William A., Accounting Theory, Houston, Texas: Scholar Book Co., 1973.
22. Report of the Inflation Accounting Committee, Inflation Accounting, Britain London: Her Majesty`s Stationery Office, 1977.
23. ed. by Steerling, Robert R., Asset Valuation and Income Determination, Houston, Texas, : Scholar Book Co., 1970.
24. Sweeney, Henry W., Stabilized Accounting, New York: A Holt, Rinehart and Winston Inc., 1964.
25. Shank, John K., Price Level Adjusted Statements and Management Decisions, New York: Financial Executive Research Foundation, 1975.
26. ed. by Wanless P. T. and Forrester P. A. R., Readings in Inflation Accounting, Great Britain: Johe Wiley and Sons Ltd.,
四、英文期刊
1. Brenner, Vincent C. and Benjamin, James J. "Financial Reporting on Units of General Purchasing Power", Management Accounting LV II (June, 1976):15-18.
2. Estes, Ralph W., “An Assessment of the Usefulness of Current Cost and Price-Level Information for Financial Statement Users", Journal of Accounting Research (Autumn, 1968): 200-07.
3. Goudeket, A. "An Application of Replacement Value Theory", Journal of Accountancy (July, 1960): 37-47.
4. Holzer, H. Peter and Schonfeld, Hanns-Martin, "The German Solution of the Post-War Price Level Problem", The Accounting Review (April, 1963):377-81.
5. _________, "The French Approach to the Post-War Price Level Problem", The Accounting Review (April, 1963): 382-88.
6. Horrigan, James O., "A Short History of Financial Ratio Analysis", The Accounting Review (April, 1968): 284-93.
7.________, "The Determination of Long-Term Credit Standings With Financial Ratios", Emperical Research in Accounting: Selected Studies, (1966): 44-62.
8. Kholer, Eric C., "Why Not Retain Historical Cost?" Journal of Accountancy (October, 1963): 35-41.
9. Mac Neil, James H., "Accounting for Inflation Abroad", Journal of Accountancy (August, 1961): 67-73.
10. Petersen, Russel J., "Interindustry Estimation of General Price-Level Impact on Financial Information"”, The Accounting Review (January, 1973): 34-43.
11. Parker, James E., "Impact of Price-Level Accounting", The Accounting Review (January, 1977): 69-96.
12. Rosenfield, Paul, "Accounting For Inflation-A Field Test", The Journal of Accountancy, (June, 1969): 45-50.
13. ________ "GPP Accounting-Relevance and Interpretability", The Journal of Accountancy, (August: 1975): 52-59.
五、未出版論文，英文部份
1. Dennis, Herbert Lawrence, "The Effect of General Price-Level Adjustment on Selected Financial Ratios and Measures," Ph. D. dissertation, University of Kentucky, 1976.
2. Mark, Kiel, "An Emperical Investigation of the Effects of Replacement Costing on Financial Ratios and Their Distribution", Ph. D. Dissertation, University of Georgia, 1978.
3. Paul, Hart Bart, Jr. "A Comparison of Selected Financial Measures Using Historical Cost and Specific Price Index Adjusted Financial Statement," Ph. D. Dissertation, University of Kentucky, 1975.
4. Shimerda, Thomas Anton, "Financial Ratios as Predictors of Profitability", Ph. D. Dissertation, University of Nebraska, 1978.
5. Vincent, Correia E., "ARS 190 Replacement Cost Disclosure and the PULP and Paper Industry-An Additional Study" Ph. D. dissertation, University of Mississippi, 1977.
六、未出版論文，中文部份
1.李春和，按現時購買力重編財務報表，（私立東吳大學會計研究所碩士論文，民國六十四年）。
2.白英治，物價水準變動下會計處理與報告之研究（國立政治大學會計研究所碩士論文，民國六十四年）。
3.吳振豐，英國幣值變動會計之研究，（國立政治大學會計研究所碩士論文，民國六十七年）。
4.邱垂煌，設備資產重估之研究，（國立政治大學會計研究所碩士論文，民國六十二年）。
5.卓傳陣，財務比率之一般應用及其預測功能之研究，（國立政治大學會計研究所碩士論文，民國七十二年）。
6.古華光，通貨膨脹下之財務處理，（國立交通大學管理科學研究所碩士論文，民國六十五年）。 |
