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參考書目

Andrews W T.(1974)Another improbable occurrence. The Accounting Review 49(2),369-370.

Carmona S,Ezzamel M,Gutierrez F.(1997)Control and cost accounting practices in the Spanish Royal Tobacco Factory. Accounting,Organizations and Society,22(5),411-446.

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Degos J G.(1998)Histoire de la comptabilité,Que-sais-je ?No. 3398,PUF,Paris.

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IASB(2007)International Accounting Standard No. 1 Presentation of Financial Statements,London.

IASB(2010)Conceptual Framework for Financial Reporting,London.

IASB(2018)Conceptual Framework for Financial Reporting,London.

IASB(2022)International Accounting Standard No. 1 Presentation of Financial Statements,London.

IASC(1989)Framework for the Preparation and Presentation of Financial Statement,London.

Lebas M J.(ed)(1999)Management Accounting Glossary,ECM,Paris and CIMA,London.

Mattesich R.(2008)Two Hundred Years of Accounting Research,Routledge,New Works in Accounting History,New York.

郭道揚.中國會計史稿(上冊)[M].北京:中國財政經濟出版社,1982.

郭道揚.中國會計史稿(下冊)[M].北京:中國財政經濟出版社,1988.

李寶震.會計全書[M].天津:天津人民出版社,1991.

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