圖書| 1. | (1975)。FASB Statement No. 8: Accounting for the Translation of Foreign Transactions and Foreign Currency Financial Statements。Financial Accounting Standard Board。   |
| 2. | (1981)。FASB Statement No. 52: Foreign Currency Translation。Financial Accounting Standard Board。 |
| 3. | (1982)。FASB Statement No. 70: Financial Reporting and Changing Prices: Foreign Currency Translation。Financial Accounting Standard Board。 |
| 4. | (1953)。Accounting Research Bulletin No. 43: Restatement and Revision of Accounting Research Bulletins, Chapter 12--Foreign Operations and Foreign Exchange。Accounting Principles Board of the American Institute of Certified Public Accountants。 |
| 5. | (1981)。International Accounting Standards and Guidelines。Deloitte Haskins & Sells。 |