| Reference: | 參考書目
一、中文書籍
1.朱國璋著，近代會計理論之介紹，台北:中華書局，民國六十五年再版。
2.陳一騏著，美國會計學快速發展之分析暨我國會計興革之研究，台北:三民書局，民國七十一年。
3.鄭丁旺博士著，中級會計學，台北政大會計業書，二版，民國七十三年。
二、未出版論文
1.李岌，我國發展一般公認會計原則之研究，政治大學會計師研究所碩士論文，民國七十二年。
2.陳枝凌，國際會計準則與美國會計準則制定之比較──環境因素分析，政治大學會計研究所碩士論文，民國七十四年。
3.張文祥，一般公認會計原則之研究，政治大學會計研究所碩士論文，民國六十六年。
三、中文期刊
1.莊枝鳳，「會計原則的發展」，會計研究第九期(政大會計研究學會，民國六十五年)，頁十七~廿一。
2.許崇源，「論我國一般公認會計原則之建立」，實用稅務第三卷第十三期(實用稅務出版社，民國七十四年)，頁十四~十七。
3.張福淙，「泛論一般公認會計原則」，審計季刊第一卷第一期(民國六十九年十月)，頁八O~八八。
4.楊水土，「會計原則在美國的發展」，會計研究第十二期(政治大學會計研究學會，民國六十七年)，頁六八~七七。
5.鄭丁旺，「對我國會計師界的一些建議」，會計師會訊第十六期(民國七十一年十月)，頁二六~二九。
6.鄭丁旺，「論以會計原則處理會計問題」，會計研究第八期(政大會計研究學會，民國六十五年五月)，頁一~五。
7.鄭丁旺，「我國會計之發展問題」，會計研究第十六期(政大會計研究學會，民國七十年六月)，頁一~三。
8.簡俱揚，「我們可否對一般公認會計原則加以定義」，會計研究第九期(民國六十五年)，頁五一~五四。
四、英文書籍
1 AICPA Accounting Principles Board, Basic Concepts of Accounting Principles Underlying Finanoial Statements of Business Enterprises, Statement No.4 (New York: AICPA,Oct.1970)
2.Auditing Standards Extcutive Committee, ``Statement on Auditing Standards No.5 :The
meaning of Present fairly in Conformity with GAAP in the Independent Auditor`s Report`` (New York: AICPA, July 1975) .
3.─────, ``Statement on Auditing Standards No.14 Special Report`` ( New York : AICPA,Dec. 1976) .
4.─────, ``Statement on Auditing Standards No.27 Supplementary Information Required by the Financial Accounting Standards Board`` ( New York : AICPA, Dec. 1979 ) .
5. ─────, ``Statement on Auditing Standards No.32 Adequancy of Disclosures in Financial Statements`` (New York: AICPA, Dct. 1980 ) .
6. ─────, ``Statement on Auditing Standards No.43 :Omnibus Statement on Auditing Standards`` ( New York : AICPA, Aug. 1982 ) .
7.Financial Accounting Standards Board,Rules of Procedure, FASB, Stamford Conn.,
1976.
8. ─────, ``Statement of Financial Concept No.1 : Objectives of Financial Reporting by Business Enterprises`` , FASB, Stamford Conn., 1978.
9. ─────, ``Statement of Financial Concept No.2 : Qualitative Characteristics of Accounting Information, FASB, Stamford,Conn.l980.
五、英文期刊
1 Abdel-Magid, Moustafa, ``Toward A Better Understanding of the Role of Measurement
in Accounting`` , The Accounting Review (April, 1979), pp.346~357.
2. Armstrong, Marshall S., ``The Politics of Establishing Accounting Standards`` The
Journal of Accountancy (Feb. 1977 ) , pp. 76~79.
3. Burton, John C., ``Report on Capital Markets and Accounting in the Republic of China``,會計研究第十六期(政大會計研究學會，七十年六月)，pp. 4~8.
4. Carmichael, D.R., ``The Implication for Accounting Practice of the FASB`S New Approach``, The Journal of Accountancy (May,1979) ,pp.76~84.
5. Enthoven , Adolf J.H. , ``U.S. Accounting and the Third World``, The Journal of Accountancy (June , 1983), pp.110~118.
6. Hepp. Gerald W. & McRae Thomas W., `` Accounting Standards Overload : Relief is Needed`` , The Journal of Accountancy (May, 1982 ) pp.52~62.
7.Hertz. Ronald S. ``Standards Overload──A Euphemism`` , The CPA Journal (Oct., 1983) pp. 24~33.
8.Horngren, Charles T., ``Accounting Principles : Private or Public Sector?`` , The Journal of Accountancy (May, 1972 ) , pp. 37~41.
9. ─────, ``The Marketing of Accounting Standards`` , The Journal of Accountancy (Oct. 1973 ) , pp. 61~ 66.
10. ─────, ``Will The FASB Be Here in The 1980? ``The Journal of Accountancy ( Nov., 1976),pp.90~96.
11.IJIRI , YUJI , ``Critique of The APB Fundmentals Statement`` , The Journal of Accountancy,(Nov., 1971) , pp.43~49 .
12.Kelly , Thomas P., ``Accounting Standards Overload-Time for Action?`` , The CPA Journal, (May 1982 ) pp.10~17.
13.Kirk, Donald J., ``The Impact of Managent Accounting on GAAP`` , The Management Accounting (July , 1985) , pp.26~30.
14.─────, ``Concepts , Consensus, Comprise And Consequences : Their Roles in Standard Setting`` , The Journal of Accountancy (April , 1981) , pp.83~95 .
15.─────, ``The FASB And Industry`` , The Journal of Accountancy ( Oct. , 1982 ) , pp. 82~92 .
16.Moran, Mark & Previts, Gary Joh , ``The SEC And The Profession, 1934 - 84 :The Realitie`s of Self-Regulation`` , The Journal of Accountancy (July, 1984), pp.68~80.
17.Mosso, David , ``Standards Dverload──No Simple Solution`` , The Journal of Accountancy,(Nov., 1983), pp.120~138.
18.Most , Kenneth S. & Arthur Lee Winters , ``Focus on Standard Setting : From Trueblood to The FASB`` , The Journal of Accountancy (Feb., 1977), pp.67~75.
19.Murphy, Thomas A., ``Setting Accounting Standards──A Suggestion From A Businessman`` , Financial Executive (Aug., 1979 ) , pp. 52~57.
20.Pacter, Paul A., `` The Conceptual Framework :Make No Mystique About It`` , The Journal of Accountancy (July, 1983) , pp. 76~ 88.
21.Raiborn, Mitchell H. & Raiborn , D.D, ``Defining the Boundaries of GAAP`` , The CPA
Journal (July , 1984 ) , pp.10~17.
22. Rubin , Steven , ``The House of GAAP `` , The Journa1 of Accountanoy ( June, 1984 ) , pp. 122~130.
23.Seidler, Lee J., ``Adding Up the Change in Accounting`` , The CPA Journal (July, 1985)
,pp. 12~16 .
24.Staubus , George J ., ``An Induced Theory of Accounting Measurement``, The Accounting Review ( January , 1985 ) , pp. 53~75.
25. ─────, ``An Analysis of APB Statement No.4 `` , The Journal of Accountancy ( Feb., 1972 ),pp.36 ~ 43.
26.Thompsn , John A. , ``Accounting Standards Overload : Some Recommendations `` , The Journal of Accountancy ( July , 1983 ) , pp. 106~112 .
27.Zeff, Stephen A., ``Some Junctures in the Evolution of the Process of Establishing
Accounting Principles in the U.S.A. : 1917~1972``, The Accounting Review(July , 1984
),pp. 447~468. |
