| Reference: | 參考書目
一、 外文部分
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Wis: American Accounting Association, 1957.
2. American Accounting Association. Committee to Prepare a Statement of Basic Accounting Theory. A Statement of Basic Accounting Theory. AAA, 1966.
3. AICPA, Committee on Accounting Procedure. ARB No. 43. Restatement and Revision of Accounting Research Balletins. Chap. 9. Section A. "Depreciation and
high Costs." New York: AICPA, June 1953.
4. Objectives of Financial Statement-Report of the Study Group on the Objectives of Financial Statements. New York: AICPA, October, 1973.
5. Allardyce, Fred A. "The Application And Use of Current Cost Data For International Managerial Purposes: The American Standard Approach." Current Cost Accounting. International Accounting Research Study #4. The University of Texas at Dallas, 1983.
6. Bartley, John W., and Calvin M. Boardman. "The Use of FAS 33 Data to Identify Investment and Takeover Targets." Paper Presented at FASB Conference on Research on Financial Reporting and Changing Prices. White Plains, New York, January 6 and 7, 1983.
7. Beaver, William and Wayne Landsman. "FAS 33 Data and Stock Prices." Paper Presented at FASB Conference on Research on Financial Reporting and changing Prices. White Plains, New York, January 6 and 7, 1983.
8. Beaver , William H., and Wayne R. Landsman . Incremental Information Content of Statement 33 Disclosure . Stamford , Conn . : FASB .
9. Berliner , Robert W. "Do Analysts Use Inflation-Adjusted Information? Results of a Surrey." Financial Analysts Journal (March-April, 1983.)
10. Brown, Lawrence D. "The Impact of Inflation Information on Analyst Perceptions of Firms` Production, Investment and Financing Activitity." Paper Presented at FASB Conference on Research on Financial Reporting and Changing Prices. White Plains, New York, January 6 and 7, 1983.
11. Cattela, Robert C. Spinosa. "An Introduction Into Current Value Accounting And Its Application Within Philips N. V. "Current Cost Accounting. International
Accounting Research Study #4. The University of Texas at Dallas, 1983.
12. Chambers R. J. "NOD, COG, and Pupu : See How Inflation Teases . " The Journal Accountancy, October,1975 .
13. Dearden, John . "Facing Facts With Inflation Accounting. " Harvard Business Review July-August 1981.
14. Dickerson, Peter J. Business Income - A Critical Analysis. Berkeley California: Institate of Business and Economic Research, University of California, 1965.
15. Edwards, Edgar O., and Phillips W. Bell. The Theory and Measurement of Business Income. Berkeley: University of California Press, 1961.
16. FASB, Objectives of Financial Reporting and Elements of Financial Statements of Business Enterprises. Stamford: FASB, December 29, 1977.
17. FASB, Statement of Financial Accounting Concepts No. 1 - Objectives of Financial Reporting by Business Enterprises . Stamford: FASB, November 1978.
18. FASB, Statement of Financial Accounting Standards No. 33 - Financial Reporting and Changing Prices. Stamford: FASB, September 1979.
19. FASB, Conference on Research on Financial Reporting and Changing Prices. White Plains, New York, January 6 and 7, 1983.
20. FASB, Statement of Finanncial Accounting Standards No. 82 - Financial Reporting and Changing Prices: Elimination of Certain Disclosures. Stamford: FASB , November 1984.
21. Hawkins, David F. ``Thinking Real Living with FASB 33: The New Statement Calling for Price Change Accounting Can Lead to More Realistic Thinking Both Inside and Outside The Corporation." Harvad Business Review. September -October 1980.
22. Hicks, J.R., Value and Capital (2nd ed.) Oxford:Clarendon Press, 1946.
23. Horngren, Charles T. " Inflation and Internal Accounting." Current Cost Accounting. International Accounting Research Study #4, The University of Texas at Dallas, 1983.
24. Ijiri Y. The Foundations of Accounting Measurernent. Prentice-Hall, 1967.
25. Ijiri Yuji and Robert K. Jaedicke. ``Reliability and Objectivity of Accounting measurement. "The Accounting Review, 41 (July, 1966).
26. Institute of Chartered Accountants in Australia and Australia Society of Accountants, Explanatory Statement. "The Basis of Current Cost Accounting." Issued October 1976; Amended August 1978.
27. King, Alfred M. "The Development of Current Cost: Alternative Approaches in Foreign Countries and the U.S." Paper Presented at FASB Conference on Research on Financial Reporting and Changing prices. White Plains, New York, January 6 and 7,
1983.
28. Largay III, James A., and John Leslie Livingstone. Accounting for Changing Prices. John Wiley & Sons, Inc. 1976.
29. Lemke, Kenneth W. "Asset Valuation and Income Theory. " The Accounting Review. (January 1966).
30. Maksy, Mostafa M. "The Use of Inflation –Adjusted Accounting Data by US Banks." Accounting and Business Research. Winter 1984.
31. McDonald, Daniel L. "A Test Application of the Feasibility of Market Based Measures in Accounting." Journal of Accounting Research, 6 (Spring, 1968).
32. Mckeown, James C. "An Empirical Fest of a Model Proposed by Chambers." The Accounting Review, 46 (January, 1971).
33. Miles, John N., and Derek W. Williams. "Operational Considerations in Implementing and Maintaining the Current Value Approach." Current Value Accounting.AMACOM, 135 West 50th Street, New York, N.Y. 10020, 1977.
34. Norby, William C. "Application of Inflation -Adjusted Accounting Data in Investment Analysis and Portfolio Management," Paper Presented at FASB Conference on Research on Financial Reporting and Changing Prices. White Plains, New York, January 6 and 7, 1983.
35. Norby, William C. "Applications of Inflation -Adjusted Accounting Data." Financial Analysts Journal. March-April 1983.
36. Parkash P., and S. Sunder. "The Case Against Separation of Current Operating Profit and Holding Gain." The Accounting Review (January 1979).
37. Paton, William A. Accounting Theory. Houston, TX: Reprinted by Scholars Book Co., 1973.
38. Perry, Raymond E., and D. Gerald Searfoss. "Techniques Used in Determining Current Costs: A Survey of Non-Financial Companies." Paper Presented at FASB Conference on Research on Financial Reporting and Changing Prices. White Plains, New York, January 6 and 7, 1983.
39. Pringle, Edward G., and Pieter Bakker. "Better Business Decisions Through Use of Current Value Information." Current Value Accounting. AMACOM, 135 West 50th Street, New York, N.Y. 10020, 1977.
40. Revsine, Lawrence. Replacement Cost Accounting. Prentice-Hall, Inc., Englewood Cliffs, New Jersey.
41. Revsine, Lawrence. "Technological Changes and Replacement Costs: A Beginning." The Accounting Review (April 1979).
42. Rosenfield, Paul. "Reporting Subjunctive Gains and Losses." The Accounting Review, 44 (October 1969).
43. Rosenzweig, Kenneth. "Companies Are Not Using FAS 33 Data." Management Accounting, April, 1985.
44. Samuelson, Richard. "Should Replacement – Cost Changes Be Included in Income ?" The Accounting Review (April 1980).
45. Scott, George M. Research Study on Current – Value Accounting Measurements and Utility. Touche Ross Foundation, 1979 .
46. Sprouse R. T., and M. Moontiz. "A Tentative Set of Broad Accounting Principles for Business Enterpries." Accounting Research Study No. 3 AICPA, 1962.
47. Staubus, George J . "Testing Inventory Accounting." The Accounting Review, 43 (July, 1968).
48. Vancil R. F., and R. L. Weil. "Current Replacement Cost Accounting, Depreciable Assets, and Distributable Income" Financial Analysts Journal. July-August, 1976.
49. Zeff , S . A. "Replacement Cost: Member of the Family, Welcome Guest, Intruder? " The Accounting Review (October 1962).
二、 中文部分
1.孫慧，廖思清合著，「財務報導與物價變動」，會計評論20期，台北:國立政治大學會計研究學會出版，民國七十四年九月。
2.鄭丁旺著，中級會計學，上下二冊，台北:鄭丁旺，民國七十三年二版。
3.鄭丁旺著，現值會計，台北:鄭丁旺，民國七十二年版。 |
