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題名 重置成本會計之理論及可行性研究
作者 林俊銘
貢獻者 鄭丁旺
林俊銘
日期 1986
上傳時間 5-May-2016 15:40:14 (UTC+8)
摘要 論文提要
參考文獻 參考書目
一、 外文部分
1. Committee on Accounting Standards. Accounting and Reporting Standards for Corporate Financial Statements and Preceding Statements and Supplements, Madison,
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。
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002006743
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 林俊銘zh_TW
dc.creator (作者) 林俊銘zh_TW
dc.date (日期) 1986en_US
dc.date.accessioned 5-May-2016 15:40:14 (UTC+8)-
dc.date.available 5-May-2016 15:40:14 (UTC+8)-
dc.date.issued (上傳時間) 5-May-2016 15:40:14 (UTC+8)-
dc.identifier (Other Identifiers) B2002006743en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91674-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 論文提要zh_TW
dc.description.tableofcontents 目錄
序言
論文提要
第一章 導論………1
第一節 研究動機………3
第二節 研究目的………4
第三節 研究方法………5
第四節 研究限制………5
第五節 研究大綱與內容………6
第二章 重置成本會計理論基礎………7
第一節 理論發展動機－財務報告的主要目的………7
第二節 物價變動會計的發展沿革………9
第三節 Edwards & Bell………13
第四節 Lawrence Revsine………17
第五節 George M. Scott研究報告………27
第六節 第三十三號財務會計準則公報………29
第七節 重置成本會計資訊品質………34
第八節 結論………40
第三章 特殊問題研究………46
第一節 持有損益之歸屬………46
第二節 生產設備之技術革新………52
第三節 制度的建立與衡量方法之選擇………59
第四節 重置成本會計釋例………70
第五節 結論………77
第四章 內部管理決策之應用………82
第一節 歷史成本法導致錯誤決策………83
第二節 重置成本法之應用………88
第三節 美國企業管理人員之實證研究………97
第四節 結論………102
第五章 第三十三號財務會計準則公報之研究………106
第一節 公報規定內容………107
第二節 財務報表重置成本補充資訊例釋………111
第三節 實證研究結果與建議………117
第四節 結論………129
第六章 重置成本會計實例－飛利浦公司………135
第一節 企業組織與會計制度發展………136
第二節 資產評價問題………151
第三節 資產重估價的實現………159
第四節 結論………166
第七章 結論與展望………169
第一節 結論………169
第二節 展望………172
參考書目………174		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006743en_US
dc.title (題名) 重置成本會計之理論及可行性研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、 外文部分
1. Committee on Accounting Standards. Accounting and Reporting Standards for Corporate Financial Statements and Preceding Statements and Supplements, Madison,
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。		zh_TW