| Reference: | 參考文獻
一、中文部份
1.鄭丁旺著，中級會計學上下冊，二版，自印，台北，民國73年,8月。
2.Welsch,Tlatkooich,White原著，陳肇榮譯，中級會計學上下冊，五南圖書公司，台北，民國68年2月。
3.鄭振興著，所得稅分攤問題之研究，政大會研所未出版碩士論文，民國66年，7月。
4.丁文拯著，財務會計標準，自印，台北，民國64年，12月。
5.中華民國會計師公會全國聯合會之財務會計準則委員會，「所得稅會計處理準則草案」，民國71年，11月。
6.蔡蜂霖著，「要命的形式憑證主義:我國現行一般公認會計原則與稅法規定不同部份之檢討」，會計研究月刊，民國75年1月。
7.郭碧雲著，「所得稅分攤問題面面觀」，會計評論第二十期，政大會計研究學會編印，民國74年，9月。
8.郭碧雲著，「會計所得與課稅所得之探討」，會統科刊第七期，實踐會統學會編印，民國72年3月。
9.經濟部專業人員研究中心講義，稅務法規與會計，民國70年12月。
二、英文部份
A.美國所發布的公報
l. Accounting Research Bulletin No.43, June, 1953. chapter 9c, "Emergency Facilities - Depreciation, Amotization and Income Taxes."
2. Accounting Research Bulletin No.44, "Declining-Balance Depreciation" October 1954.
3. Accounting Research Bulletin No.44 (Revised),"Declining - Balance Depreciation" July 1958.
4. APB Opinion No.9, "Reporting the Results of Operation, "December, 1966.
5. APB Opinion No.10, "Omnibus Opinion - 1966" December 1966.
6. APB Opinion No.11, "Accounting for Income Taxes," December 1967.
7. APB Opinion No.16, "Business Combinations," August, 1970.
8. APB Opinion No.21, "Interest on Receivables and Payables," August, 1971.
9. APB Opinion No.23, "Accounting for Income Taxes - Special Areas," April, 1972.
10. APB Opinion No.24, "Accounting for Income Taxes - Investments in Common Stock Accounted for by the Equity Method (Other than Subsidiaries and Corporate Joint Ventures)" April, 1972.
11. AICPA Accounting Interpretation of APB No. 11, "Accounting for Income Taxes," March, 1972.
12. FASB, Statement of Accounting Standards No.5, "Accounting for Contingencies," March 1975.
13. FASB, Statement of Financial Accounting Standards No.9, "Accounting for Income Taxes – Oil and Gas Producing Companies." October, 1975.
14. FASB, Statement of Financial Accounting Standards No. 31, "Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief," September, 1979.
15. FASB, Statement of Financial Accounting Standards No. 37, "Balance Sheet Classification of Deferred Income Taxes," July, 1980.
16. FASB, Statement of Financial Accounting Concepts No. 1, "Objectives of Financial Reporting By Business Enterprises," November, 1978.
17. FASB, Statement of Financial Accounting Concepts No. 2, "Qualitative Characteristics of Accounting Information," `May 1980.
18. FASB, Statement of Financial Accounting Concepts No. 3, "Elements of Financial Statements of Business Enterprises," December 1980.
19. FASB, Statement of Financial Accounting Concepts No. 6, "Elements of Financial Statements, a replacement of FASB Concepts Statements No.3 (incorporating an amendment of FASB Concepts Statement No.2," December 1985.
B.英國及國際會計準則委員會所發布之公報
l. ASC, Statement of Standard Accounting Practice No. 15: Accounting for taxation, October 1978.
2. ASC, Exposure Draft No. 33: Accounting for Deferred Tax, August 1983.
3. IASC, Statement of International Accounting Standard No.12: Accounting for Taxes on Income, July 1979.
C.參考書籍
l. Ernst & Whinney, "Accounting for Income Taxes: A Review of Alternatives," FASB Research Report July 1983.
2. Hendriksen, Eldon S., "Accounting Theory," Fourth edition. " 台北，美亞出版公司，民國71年8月。
3. Kreuze, Jerry Glenn, "Comprehensive Income Tax Allocation: A Study Investigating the Extent to which the Form and Content of Disclosure Impact upon Investment Analysis," Unpublished Ph.D Dissertation, University of Missouri - Columbia, 1983.
4. Schwarly Bill Neal, "Estimating Deferred Taxes Using Partial Tax Allocation and Determining Its Impact on the Financial Statements: An Empirical Study," Unpublished Ph.D Dissertation, University of California Los Angeles, 1978.
D.參考期刊及其他
l. Beresford, Dennis R. Lawrence C. Best and Joseph V. Weber, "Accounting for Income Taxes : Change is Coming," Journal of Accountancy, January 1984. PP.72-78.
2. Bierman, Harold Jr., "Depreciation and Income Tax Allocation," Journal of Accounting. Auditing & Finance Volume 8, Number 3, Spring 1985. PP. 184-193.
3. Brouard, Nathalie BSC & Michel Legault , "Another Perspective on Deferred Income Taxes ," CA Magazine, May 1984. PP.52-62 .
4. Comiskey , Eugene E. , "Tax Analysis of the operating Loss Company, " Financial Analysts Journal, November - December 1984 , PP.56-61 .
5. Findlay M.C. & E.E. Williams, "Opportunity Cost, Discounting, And Deferred Tax Liabilities: A Final Note," Journal of Business Finance & Accounting Summer 1985. PP.183- 185 .
6. Miller Stephanie, "Accounting for Income Taxes: An NAA Conference," Management Accounting, May 1984. PP.68-69.
7. Nurnbery Hugo, "Discounting Deferred Tax Liabilities, "The Accounting Review, Vol. XLVII, October 1972. PP.655-665.
8.Robbins Barry P. and Steven O. Swyers , "Accouning for Income Taxes: Predicting Timing Difference Reversals," Journal of Accountancy, September 1984. PP.108-118.
9. Rosenfield Paul and William C. Dent, "No core Deffered Taxes," Journal of Accountancy, February 1983. PP.44-45.
10. Stepp James O., "Deferred Taxes: The Discounting Controversy, Looking beyond the time value of money," Journal of Accountancy, November 1985. PP.98-108.
11. Smith, William A., "Tax Allocation Revisited-Another Viewpoint," The CPA Journal, September 1984. PP.52-56.
12. Volkan Ara G. & Joseph C. Rue, "The Case Against Deferred Taxes," Management Accounting, March 1985, PP.30-35.
13. Wolk, Harry I. Lynn K. Saubert and Frank M. Tiernan, "A Further Note On Discounting Deferred Taxes," Journal of Business Finance & Accounting, Summer 1984. PP.253 - 255.
14. Wyatt, Arthur R., Richard Dieter, and John E. Stewart, "Tax Allocation Revisited," The CPA Journal, March 1984. PP.10-18.
15. FASB, "an analysis of issues related to Accounting for Income Taxes" Discussion Memorandom, August 29, 1983.
16. ASC, "Professional Briefing, Accountancy ," July 1983.
17. AICPA, "Professional Notes: Behavior of deferred tax credit account, 1973-82," Journal of Accountancy, October 1984. PP.l38-140.
18. AICPA, "Professional Notes: Deferred taxes-forever," Journal of Accountancy, August 1983. PP.94-96.
19. FASB, Status Report, No.l66, April 8, 1985. |
