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題名 國際會計準則與美國會計準則制定之比較 : 環境因素分析
作者 陳枝凌
貢獻者 汪泱若
陳枝凌
日期 1985
上傳時間 14-Nov-2016 16:01:27 (UTC+8)
摘要 第一章 緒論1
第一節 研究動機與目的1
第二節 研究方法與限制3
第三節 論文架構5
第二章 美國會計準則之制定(一) 7
第一節 早期發展7
第二節 證券管理委員會之設立14
第三節 早期制定一般公認會計原則之努力18
第四節 會計原則委員會階段之發展23
附註40
第三章 美國會計準則之制定(二) 45
第一節 會計理論架構之新發展45
第二節 財務會計準則委員會階段之發展52
第三節 所得稅法、通貨膨脹與企業合併對會計之影響56
第四節 彙總與分析67
附註73
第四章 國際會計準則之制定76
第一節 制定國際會計準則之時代背景76
第二節 國際會計準則之發展81
第三節 各國制定會計準則與財務報導規定之剖析91
第四節 國際會計準則委員會之宗旨與程序95
第五節 彙總與分析98
附註104
第五章 國際會計準則與美國會計準則制定之比較107
第一節 演進各階段之比較107
第二節 制定程序之比較111
第三節 環境因素對會計準則之影響116
第四節 本章彙述129
附註134
第六章 國際會計準則制定程序與適用對象之修正136
第一節 國際會計準則制定程序之修正136
第二節 國際會計準則適用對象之修正140
第三節 國際會計準則觀念性模式之建立142
第四節 本章彙述156
第七章 結論158
參考書目160
參考文獻 一、中文書籍
1.朱國璋著，近代會計理論之介紹，台北：台灣中華書局，民國65年再版。
2.陳定國博士著，多國性企業經營，聯經出版公司，民國64年。
3.陳一騏著，會計理論要義，三民書局，民國67年。
4.陳一騏著，美國會計學快速發展之分析暨我國會計興革之研究，三民書局，民國71年。
5.黃金發著，國際會計之重要課題，華泰書局，民國72年。
6.鄭丁旺博士著，中級會計學，台北：政大會計叢書，二版，民國73年。
二、未出版論文
1.賴德宗，國際企業及其會計問題之研究，政治大學會計研究所碩士論文，民國62年。
2.蔡博賢，國際會計之研究，政治大學會計研究所碩士論文，民國66年。
3.張文祥，一般公認會計原則之研究，政治大學會計研究所碩士論文，民國66年。
三、英文書籍
1 American Institute of Certified public Accountants, Restatement of the code of Professional Ethics ( New york : American Institute of Certified Public Accountants, 1972).
2 AICPA Accounting Principles Board, Basic Concepts of Accounting Principles Underlying Financial Statements of Business entrprises, Statement No. 4 ( New York: AICPA, October 1970 ).
3 AICPA, Professional Accounting in 30 countries (New York : AICPA, 1975 ).
4 AICPA, the Trueblood Committee Report, Report of the Study Group on the Objectives of Financial Statements, Robert M. Trueblood, Chairman ( New York : AICPA, October 1973).
5 Auditing Standards Exeutive Committee, "Statement on Auditing Standards No. 5 : The Meaning of Present Fairly In Conformity with GAAP` in the Independent Auditor`s Report" (New York: AICPA, july 1975).
6 Accountants International Study Group, International Financial Reporting ( New York : AICPA, 1975 ).
7 Carey, L. John The Rise of the Accounting Proffession；( New York : AICPA 1969 ).
8 Caves E. Richard and Ronald W. Jones, World Trade and Payments ( Boston : Little Brown and Company, 1973).
9 Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory ( Sarasta, Fla : American Accounting Association, 1966)
10 Grady, Panl, Inventory of Generally Accepted Accounting Principles for Business Enterprises, Accounting Research Study No. 7 ( New York : AICPA ,1965 ).
11 Hendriksen S. Eldon Accounting Theory, rev. ed. ( Homewood, Ill :Richard D. Irwin, 1970 ).
12 International Accounting Standard Committee, "preface to Statement of International Accounting Standards" ( London : IASC, January 1983).
13 IASC, IASC objectives and Procedures, ( London: IASC, January 1983 ).
14 Littleton, A. C. Accounting Evolution to 1900, ( New York : American Institute Publishing Co., 1933 ).
15 Littleton A.C. and Zimermann, V. X. Accounting Theory "Continuity and Change, (Englewood Cliffs, N. T. Prentice Hall, 1962 ).
16 Moonitz, Maurice The Basic Postulates of Accounting, Accounting Research Study No. ( New York : AICPA, 1961 ).
17 Paton W. A. and A. C. Littleton, An Introduction to Corporate Accounting Standards ( Chicago : American Accounting Association, 1940 ).
18 Proposed Statement of Financial Accounting Standards, "Financial Reporting in Units of General purchasing power," Financial Accounling Standards Board, December 31, 1974.
19 Rappaport H. Louis SEC Accounting Practice and Procedures, 2d ed. ( New York : Ronall Press, 1956).
20 Rodriquez Rita M. and E. Engene Gaiter, International Financial Management ( Englewood Cliffs. N.J. : prentice Hall, 1976 ).
21 Sprouse T. Robert and Manrice Moonitz, A Tentative Set of Broad Accounting Principles for Business Enterprises, Accounting Research No. 3 ( New York : AICPA, 1962 ).
22 Welsch, A. Glenn Charles T. Zlatkouich , and John Arch White, Intermediate Accounting ( Homewook, Ill : Richard D. Inwin, 1976 ).
23 Wheat Committes Report, Report of the Study on Establishing Finacial Accounting Standards, Francis M. Wheat, Chairman ( New York : AICPA, March 1972 ).
24 Zeff, A. Stephan Forging Accounting Principles in Five Countries : A History and an Analysis of Trends Arthur Anderson & Co.-Lecture Series ( Champaign Ill : Stipes Publishing Co., 1972 ).
四、英文期刊
1 kahlid Abdullah Amin and Donald L. kyle, "Inter-American Accounting Conferences, "Canadian Chartered Accountant 101 ( October 1972 ).
2 Blough, Roy "International Developments Affecting Business, "The Journal of Accountancy, ( Feb. 1965 ).
3 Blough, Roy "International Developments Affecting Business," The Journal of Accountancy, ( Feb. 1965 ).
4 Brandt F. Robert "One World in Accounting, "The Journal of Accountancy, ( July, 1962 ).
5 Chazen Charles and Ira M. Landis, "Audit Committee-Why and How" The CPA Journal 46 (August 1976 ).
6 Cooper Kerry and Gerald D. Keim, "Unsettled Issuer in Corporste Disclosure", The CPA Journal 47 ( March 1977 ).
7 "FASB Ruling on Full Cost Accounting Arouses Oil Lobby, " The Washington post, 31 October 1977.
8 Fantal, Irving L. "Frustrations Facing Accounting Uniformity," The Accounting Forum, (May, 1976).
9 "Japan`s Accounting Shake-up, "Business Week, 25 April 1977..
10 Kraayenhof, Jacoh "International Challenges for Accounting," The Journal of Accountancy, ( Jan 1960 ).
11 Machon, J. James "Some Observaiton on World Accounting, The Journal of Accountancy, (Jan. 1965).
12 Most S. Kenneth and Arthur Lee Winters, "Focus on Standard Setting : From Trueblood to the FASB, "The Journal of Accountancy (February 1977).
13 Mueller G. Gerhard. "Whys and Rows of International Accounting," Accounting Review, ( April, 1965 )
14 Mueller G. Gerhard "The Dual System for Transnational Financial Repoting," The Accounting Forum , ( May, 1976 )
15 Mueller G. Gerhard and Lauren M. Walker, "The Coming Age of Thransnational Financial Reporting, "The Journal of Accountancy, ( July 1976 ).
16 Muis W. Jules "Current Value Accounting in the Netherlands : Fact or Fiction ? "Accountant`s Magazine 79 ( November 1975 )
17 "SEC Backs Big Board`s Audit Committees Rule," Wall Street Journal, 10 March 1977.
18 Stamp Endward and Alister K. Mason, "Current Cost Accounting : British Panacsa or Quagmire, "Journal of Accountancy ( April 1977 )
19 Stamp Edward "Uniformity in International Accounting Standards ?" The Journal of Accountancy, ( April 1972 )
20 Wilkinsen, d. Theodore "Can Accounting Be An International Language ?, "Accounting Review, ( Jan. 1964 )
關聯 國立政治大學
會計研究所
碩士
73
資料類型 thesis
dc.contributor.advisor 汪泱若
dc.contributor.author (Authors) 陳枝凌
dc.creator (作者) 陳枝凌zh_TW
dc.date (日期) 1985
dc.date.accessioned 14-Nov-2016 16:01:27 (UTC+8)-
dc.date.available 14-Nov-2016 16:01:27 (UTC+8)-
dc.date.issued (上傳時間) 14-Nov-2016 16:01:27 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/103959-
dc.description.abstract (摘要) 第一章 緒論1
第一節 研究動機與目的1
第二節 研究方法與限制3
第三節 論文架構5
第二章 美國會計準則之制定(一) 7
第一節 早期發展7
第二節 證券管理委員會之設立14
第三節 早期制定一般公認會計原則之努力18
第四節 會計原則委員會階段之發展23
附註40
第三章 美國會計準則之制定(二) 45
第一節 會計理論架構之新發展45
第二節 財務會計準則委員會階段之發展52
第三節 所得稅法、通貨膨脹與企業合併對會計之影響56
第四節 彙總與分析67
附註73
第四章 國際會計準則之制定76
第一節 制定國際會計準則之時代背景76
第二節 國際會計準則之發展81
第三節 各國制定會計準則與財務報導規定之剖析91
第四節 國際會計準則委員會之宗旨與程序95
第五節 彙總與分析98
附註104
第五章 國際會計準則與美國會計準則制定之比較107
第一節 演進各階段之比較107
第二節 制定程序之比較111
第三節 環境因素對會計準則之影響116
第四節 本章彙述129
附註134
第六章 國際會計準則制定程序與適用對象之修正136
第一節 國際會計準則制定程序之修正136
第二節 國際會計準則適用對象之修正140
第三節 國際會計準則觀念性模式之建立142
第四節 本章彙述156
第七章 結論158
參考書目160
dc.format.extent 115 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) 國立政治大學
dc.relation (關聯) 會計研究所
dc.relation (關聯) 碩士
dc.relation (關聯) 73
dc.title (題名) 國際會計準則與美國會計準則制定之比較 : 環境因素分析zh_TW
dc.type (資料類型) thesis
dc.relation.reference (參考文獻) 一、中文書籍
1.朱國璋著，近代會計理論之介紹，台北：台灣中華書局，民國65年再版。
2.陳定國博士著，多國性企業經營，聯經出版公司，民國64年。
3.陳一騏著，會計理論要義，三民書局，民國67年。
4.陳一騏著，美國會計學快速發展之分析暨我國會計興革之研究，三民書局，民國71年。
5.黃金發著，國際會計之重要課題，華泰書局，民國72年。
6.鄭丁旺博士著，中級會計學，台北：政大會計叢書，二版，民國73年。
二、未出版論文
1.賴德宗，國際企業及其會計問題之研究，政治大學會計研究所碩士論文，民國62年。
2.蔡博賢，國際會計之研究，政治大學會計研究所碩士論文，民國66年。
3.張文祥，一般公認會計原則之研究，政治大學會計研究所碩士論文，民國66年。
三、英文書籍
1 American Institute of Certified public Accountants, Restatement of the code of Professional Ethics ( New york : American Institute of Certified Public Accountants, 1972).
2 AICPA Accounting Principles Board, Basic Concepts of Accounting Principles Underlying Financial Statements of Business entrprises, Statement No. 4 ( New York: AICPA, October 1970 ).
3 AICPA, Professional Accounting in 30 countries (New York : AICPA, 1975 ).
4 AICPA, the Trueblood Committee Report, Report of the Study Group on the Objectives of Financial Statements, Robert M. Trueblood, Chairman ( New York : AICPA, October 1973).
5 Auditing Standards Exeutive Committee, "Statement on Auditing Standards No. 5 : The Meaning of Present Fairly In Conformity with GAAP` in the Independent Auditor`s Report" (New York: AICPA, july 1975).
6 Accountants International Study Group, International Financial Reporting ( New York : AICPA, 1975 ).
7 Carey, L. John The Rise of the Accounting Proffession；( New York : AICPA 1969 ).
8 Caves E. Richard and Ronald W. Jones, World Trade and Payments ( Boston : Little Brown and Company, 1973).
9 Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory ( Sarasta, Fla : American Accounting Association, 1966)
10 Grady, Panl, Inventory of Generally Accepted Accounting Principles for Business Enterprises, Accounting Research Study No. 7 ( New York : AICPA ,1965 ).
11 Hendriksen S. Eldon Accounting Theory, rev. ed. ( Homewood, Ill :Richard D. Irwin, 1970 ).
12 International Accounting Standard Committee, "preface to Statement of International Accounting Standards" ( London : IASC, January 1983).
13 IASC, IASC objectives and Procedures, ( London: IASC, January 1983 ).
14 Littleton, A. C. Accounting Evolution to 1900, ( New York : American Institute Publishing Co., 1933 ).
15 Littleton A.C. and Zimermann, V. X. Accounting Theory "Continuity and Change, (Englewood Cliffs, N. T. Prentice Hall, 1962 ).
16 Moonitz, Maurice The Basic Postulates of Accounting, Accounting Research Study No. ( New York : AICPA, 1961 ).
17 Paton W. A. and A. C. Littleton, An Introduction to Corporate Accounting Standards ( Chicago : American Accounting Association, 1940 ).
18 Proposed Statement of Financial Accounting Standards, "Financial Reporting in Units of General purchasing power," Financial Accounling Standards Board, December 31, 1974.
19 Rappaport H. Louis SEC Accounting Practice and Procedures, 2d ed. ( New York : Ronall Press, 1956).
20 Rodriquez Rita M. and E. Engene Gaiter, International Financial Management ( Englewood Cliffs. N.J. : prentice Hall, 1976 ).
21 Sprouse T. Robert and Manrice Moonitz, A Tentative Set of Broad Accounting Principles for Business Enterprises, Accounting Research No. 3 ( New York : AICPA, 1962 ).
22 Welsch, A. Glenn Charles T. Zlatkouich , and John Arch White, Intermediate Accounting ( Homewook, Ill : Richard D. Inwin, 1976 ).
23 Wheat Committes Report, Report of the Study on Establishing Finacial Accounting Standards, Francis M. Wheat, Chairman ( New York : AICPA, March 1972 ).
24 Zeff, A. Stephan Forging Accounting Principles in Five Countries : A History and an Analysis of Trends Arthur Anderson & Co.-Lecture Series ( Champaign Ill : Stipes Publishing Co., 1972 ).
四、英文期刊
1 kahlid Abdullah Amin and Donald L. kyle, "Inter-American Accounting Conferences, "Canadian Chartered Accountant 101 ( October 1972 ).
2 Blough, Roy "International Developments Affecting Business, "The Journal of Accountancy, ( Feb. 1965 ).
3 Blough, Roy "International Developments Affecting Business," The Journal of Accountancy, ( Feb. 1965 ).
4 Brandt F. Robert "One World in Accounting, "The Journal of Accountancy, ( July, 1962 ).
5 Chazen Charles and Ira M. Landis, "Audit Committee-Why and How" The CPA Journal 46 (August 1976 ).
6 Cooper Kerry and Gerald D. Keim, "Unsettled Issuer in Corporste Disclosure", The CPA Journal 47 ( March 1977 ).
7 "FASB Ruling on Full Cost Accounting Arouses Oil Lobby, " The Washington post, 31 October 1977.
8 Fantal, Irving L. "Frustrations Facing Accounting Uniformity," The Accounting Forum, (May, 1976).
9 "Japan`s Accounting Shake-up, "Business Week, 25 April 1977..
10 Kraayenhof, Jacoh "International Challenges for Accounting," The Journal of Accountancy, ( Jan 1960 ).
11 Machon, J. James "Some Observaiton on World Accounting, The Journal of Accountancy, (Jan. 1965).
12 Most S. Kenneth and Arthur Lee Winters, "Focus on Standard Setting : From Trueblood to the FASB, "The Journal of Accountancy (February 1977).
13 Mueller G. Gerhard. "Whys and Rows of International Accounting," Accounting Review, ( April, 1965 )
14 Mueller G. Gerhard "The Dual System for Transnational Financial Repoting," The Accounting Forum , ( May, 1976 )
15 Mueller G. Gerhard and Lauren M. Walker, "The Coming Age of Thransnational Financial Reporting, "The Journal of Accountancy, ( July 1976 ).
16 Muis W. Jules "Current Value Accounting in the Netherlands : Fact or Fiction ? "Accountant`s Magazine 79 ( November 1975 )
17 "SEC Backs Big Board`s Audit Committees Rule," Wall Street Journal, 10 March 1977.
18 Stamp Endward and Alister K. Mason, "Current Cost Accounting : British Panacsa or Quagmire, "Journal of Accountancy ( April 1977 )
19 Stamp Edward "Uniformity in International Accounting Standards ?" The Journal of Accountancy, ( April 1972 )
20 Wilkinsen, d. Theodore "Can Accounting Be An International Language ?, "Accounting Review, ( Jan. 1964 )