期刊論文1. | Beaver, William H.(1973)。What Should Be the FASB's Objectives?。Journal of Accoutancy,136,49-56。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
2. | 丁嬋娟(1986)。淺談會計觀念性架構。會計評論,21,46-55。 延伸查詢![new window](/gs32/images/newin.png) |
3. | 杜榮瑞(1987)。關於會計研究的幾點思考。會計評論,22,1-4。 延伸查詢![new window](/gs32/images/newin.png) |
4. | 杜榮瑞(1989)。會計的行為面。會計師會訊,100,1-3。 延伸查詢![new window](/gs32/images/newin.png) |
5. | 杜榮瑞(1987)。會計政治的經濟後果。會計評論,22,5-12。 延伸查詢![new window](/gs32/images/newin.png) |
6. | 吳安妮(1990)。會計實證研究之理論基礎。會研通訊,9,3-4。 延伸查詢![new window](/gs32/images/newin.png) |
7. | 張任琦(19881200)。會計認列、衡量與報導標準。會計評論,23,14-21。 延伸查詢![new window](/gs32/images/newin.png) |
8. | 張麗真(1986)。觀念性架構暨美國財務會計觀念公報之探討。會計評論,21,56-71。 延伸查詢![new window](/gs32/images/newin.png) |
9. | 詹靜秋(1986)。近代會計理論之詳述。會計評論,21,36-45。 延伸查詢![new window](/gs32/images/newin.png) |
10. | Amble, Joan Lordi(1989)。The FASB's New ED on Disclosure。Journal of Accountancy,1989(Nov.),63-69。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
11. | Bullen, Halsey G.、Wilkins, Robert C.、Woods, Clifford C. III(1989)。The Fundamental Financial Instrument Approach。Journal of Accoimtancy,168(5),71-78。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
12. | Cason, Roger(1984)。Conceptual Framework Begins to Affect Current Standards。Journal of Accounting Auditing & Finance,1984(Summer),369-373。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
13. | Daley, Lane A.、Tranter, Terry(1990)。Limitations on the Value of the Conceptual Framework in Evaluating Extant Accounting Standards。Accoimting Horizons,1990(Mar.),15-24。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
14. | Dopuch, Nicholas、Sunder, Shyam(1980)。FASB's Statements on Objectives and Elements of Financial Accounting:A Review。The Accounting Review,55(1),1-21。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
15. | Holder, William W.、Eudy, Kimberly Ham(1982)。A Framework for Building an Accounting Constitution。Journal of Accounting, Auditing & Finance,1982(Winter),110-123。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
16. | Ijiri, Yuji(1971)。Critiqne of the APB Fundamentals Statement。Joumal of Accountancy,132,43-50。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
17. | Millor, Paul B. W.(1985)。The Conceptual Framework:Myths and Realities。Joumal of Accountancy,1985(Mar.),62-71。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
18. | Scott, D. R.(1941)。The Basis For Accounting Principles。The Accountiiig Review,1941(Dec.),341-349。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
19. | Sterling, Rebert R.(1967)。A Statement of Basic Accounting Theory: A Review Article。Journal of Accounting Research,1967(Spring),95-112。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
20. | Sterling, Robert R.(1982)。The Conceptual Framework: An Assessmcnt。Journal of Accountancy,1982(Nov.),103-108。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
21. | Steward, Johe E.(1989)。The Challanges of Hedge Accounting。Journal of Accountancy,1989(Nov.),48-56。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
22. | Watts, Ross L.、Zimmerman, Jerold L.(1979)。The Demand for and Supply of Accounting Theories: The Market for Excuses。The Accounting Review,1979(Apr.),273-305。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
圖書1. | Hendriksen, Eldon S.(1982)。Accounting Theory。Richard D. Irwin。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
2. | APB(1970)。Statement No.4:Basic Concepts and Accounting Principles Underling Financial Statement of Business Enterprises。New York:AlCPA。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
3. | FASB(1980)。Statement of Financial Accounting Concepts No.1: Objectives of Financial Reporting by Business Enterprises。Stamford:FASB on FAF。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
4. | Financial Accounting Standards Board(1980)。Statement of Financial Accounting Concepts No.2: Qualitative Characteristics of Accounting Information。FASB on FAF。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
5. | FASB(1980)。Statement of Fiaancial Accounting Concepts No.3: Elements of Financial Statement of Business Enterprises。Stamford:FASB on FAF。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
6. | FASB(1984)。Statement of Financial Accounting Concepts No5: Recogmtion and Measurement in Financial Statement of Business Enterprises。Stamford:FASB on FAF。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
7. | FASB(1985)。Statement of Financial Accounting Concepts No.6: Elements of Financial Statements。Stamford:FASB on FAF。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
8. | Most, Kenneth S.(1982)。Accounting Theory。台北:華泰書局。 延伸查詢![new window](/gs32/images/newin.png) |