| 期刊論文| 1. | Sorter, George H.、Ingberroan, Monroe(1987)。The Implicit Criteria for the Recognition, Quantification, and Reporting of Accounting Events。Journal of Accounting, Auditing Finance，2，99-114。   | | 2. | Brown, Victor H.(1984)。Statement Quotes: Recognition and Measurement。Journal of Accountancy，1984(Aug.)。 | 學位論文| 1. | 楊長庚(1975)。會計計量體系基礎之研究(碩士論文)。國立政治大學。 延伸查詢 | 圖書| 1. | Financial Accounting Standards Board(1978)。Objectives of Financial Reporting by Business Enterprises。Financial Accounting Standards Board。 | | 2. | FASB(1984)。Recognition and Measurement in Financial Statement of Business Enterprises。 | | 3. | AAA(1966)。A Statement of Basic Accounting Theory。American Accounting Assocn。 | | 4. | 陳一騏(1975)。會計理論要義。天一圖書公司。 延伸查詢 | |