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    题名: 影響壽險公司損益表達之會計問題探討
    作者: 宋之華
    SONG, ZHI-HUA
    贡献者: 周玲臺
    宋之華
    SONG, ZHI-HUA
    日期: 1992
    1991
    上传时间: 2016-05-02 15:19:46 (UTC+8)
    參考文獻: 中文部分:
    1.鄭丁旺， 中級會計學主、下冊第四版，80 年2 月
    2.李家泉，費用壽險數理，增訂九版，78 年7月
    3.賴本隊，楊諭傑「人身保險的各種準備金及其會計處理」，壽險季刊第30 期，民國67 年，第7-14頁
    4.林蟬娟、薛富井，"1992歐洲單一市場與相關會計準則調和之探討"八十年企業國際化學術研討會，中國文化大學商學院及中華民國多國籍企業研究學會主辦，民國80 年12 月14 日
    5.石寶忠「壽險者任備金投存方式」，中華民國精算學會會報第七期第二冊，民國72 年，第117-141 頁
    6.鄭榮治，「有關壽險責任準備金提存標準之探討?兼論我國法定壽險責任準備金提存最低標準」，中華民國精算學會會第一期，民國65 年，第34-50 頁
    7.林碧華，「談美國SFAS (Statement of Financial Accounting Standards) 97公報之探討中華民國精算學會會報第十四期，民國79 年，第170-178 頁
    8.人壽保險業統一會計剎度，財政部金融司，中華民國七十九年十二月
    9.財務會計準則公報第一號「一般公認會計原則彙編」中華民國會計師龔會聯合會財務會計委員會71.7.1. 公布，財團法人中華民國會計研究發展基金會財務會計準則委員會73.10.18 修定
    10.洪鴻銘，「個別人壽保險責任準備金之研究」，逢甲工商學院保險研究所碩士論文，民國66 年12 月
    11.邱湫惠，「保險業"準備金"會計處理之研究」，台灣大學商學研究所碩士論文，民國73 年6 月
    12.曾倩鈺，「責任準備金之提存對損益之影響」，逢甲工大學保險學研究所碩士論文，民國76 年6 月
    13.彭金隆，「我國人身保險業資產負債表允當表達之研究」，政治大學保險研究所碩士論文，民國79 年6 月

    英文部分:
    l.Eucconi, Paul J. Accounting In Life and Insurance Companies.LOMA 1987
    2.Saunders, R.Arthur . Life Insurance Company Financial Statements Teachrrne. Society of Actuaries 1986.
    3.Durham, N.C. Life Insurance Accounting.Insurance Accounting & Systems Association .INC, November.1988
    4.Rubin. Harvey W . Dictionary of Insurance Terms N.Y Barren`s Educational Series Ins.1987
    5.Galloway.Clair. J .. Galloway Joseph.M Handbook of Accounting for Insurance Companies . N. Y.Mcgraw-Hi11 Book Co. 1986.
    6.Audit of Stock Life Insurance Company. Fourth Edition .American Institute of Certified Public Accountants. 1985
    7.Statement of Financial Accounting Standards NO.60 "Accounting and Reporting by Insurance Enterprise" . Financial Accounting Standards Board. June 1982
    8.Statement of Financial Accounting Standards NO.97 " Accounting and Reporting by Insurance Enterprise for Certain Long-duration Contracts and for Realized Gains and Losses form the Sale of Investments" Financial Accounting Standards Board. December 1987
    9.Abel, Thomasand Heaman. George m." GAAP for Life Insurance Industry". CA Magazine, December 1978.pp.54-61
    10.J. M kiligman "Portfolio Investment Proposals redirected" CA Magazine ,September 1987.pp.53-58
    11. K1igman. Jonathan M. "Bringing Life Insurance Enterprise into the Handbook". CA Managine ,December 1987 . pp. 46-53
    12.Nelson, Morton. Accounting for Investment Gains and Losses by Life Insurance Companies." CA Magazine, November 1988 . pp.71-75
    13.Campbe11, Andew: Johnaon, Gordon; KOch. Bernhard and Catherine ` Novick."At Home in the Handbook". CA Magazine. November 1988 , pp. 52-63
    14.Smart, Chris "Life company accounts distorting true picture". Accountancy March 1985 .pp.141-143
    15.Bennett, Tom. "Insurance Accounts can Mislead the the Unwary User II. Accountancy, September 1985 .pp . 113-114
    16.Whewell. Rooger." Accounting for Life Assurance :Truly Fair or Fair True ? ". Accountancy . February 1999? pp. 82-87
    17."Life Accounting?A New Role for Auditors"Accountancy, November 1990 . p. 26
    18.Dickson, Jeremy . "A Faltering Step Towards Comparability". Accountancy , September 1991.PP . 26 - 27
    19.Affleck, Allan D: Murphy . Michael J. "Comparing Japanese and U.S. Life Companies" . Natinal Underwriter [Life/Health/Financial Service] , March 7, 1988 . pp. 26-27
    20.Genrich , T.W. and Dunn, T . O. "The Industry Versus FASB " , Best`s Review, October 1987. pp . 14-18 and p.136.
    21.Smith, Bradley M. "Making Lemonade from Lemons".Best`s Review, July 1988. pp.14-16and p.95
    22.Mclaughin ,S.M. and Kolsrud, D. C . "Accounting for Limited - Payment Contracts". Best`s Review, August 1988 . . pp. 118-122
    23.Brugrach , J.W. Eckly , D.A . Merdian, C.A. and Raymand , C . R . "SFAS 97 White Paper." July 1988.Tillinghast
    24.Paquin,Claude Y. "The Development of. Mean Natural Reserve Factors and Methods of Amortizing Acquisition Expense in Adjusting Life Insurance Company Earings ". Transaction XXV( 1973) .Society of Actaries. pp.459-484
    25.Daniel, F. Case. "A Uniform Approach to Accounting for Bond and Common Stock Investments ".Transact ion. XXIV ( 1974) .Society of Actuaries.pp.435-456
    26.Pharr, J.B."GAAP Acquisition Expense Amortization Methodology". Transaction XXX( 1978) ?.Society of Actuaries. p.169-184
    27.Evans, Mark D. J. "Amortizing Acquisition Expense in Proportion to Premium Revenues" Transaction XL (1988) .Society of Actuaries. pp.265-360
    28.Keith, Donald M. "Valuation of Policy Liabilities under GAAP ". Proceedings XIV, No.3 Canadian Institute of Actuaries. 1982-1983,pp.377-400 .Discussion pp.161-181
    描述: 碩士
    國立政治大學
    風險管理與保險研究所
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002004566
    数据类型: thesis
    显示于类别:[風險管理與保險學系] 學位論文

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