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中文部份：
1.高造都著：高等會計學—規劃、控制、分析，作者印行，65年7月初版。
2.邁斯、馬錫、詹生原著，高松譯：現代高等會計學，譯者發行，64年12月初版。
3.薛元圻、張鴻春著：高等會計學—下冊，世界書局，65年11月初版。
4.陳定國著：多國性企業經營，聯經出版社，63年11月初版。
5.邱康天著：多國籍企業經營，作者印行，63年12月初版。
6.李穎吾著：國際貿易，三民書局，58年10月再版。
7.蔣書棟譯：「國際會計師會議產生設立的國際工作團報告書」，主計月報，第三十五卷第一期，第30〜39頁。
8.戴欽松譯：「國際會計準則委員會之工作與宗旨」主計月報，第四十•卷第三期，第6〜8頁。
9.林彩月、朱珠、郭家宇合譯：「多國公司會計」，政大會計學報，第十期，第76〜80頁。10.致遠會計，「第十一屆國際會計師會議」，66年1月第8〜9頁。
11.我國所得稅法與獎勵投資條例及施行細則。
12.賴德宗撰：「國際企業及其會計問題之研究」，政大會研所，六十二年六月。
13.陳秋櫻撰：「多國企業財務會計問題之研究」，東吳會研所，64年7月。
14.鄭丁旺：「論以會計原則處理會計問題」，會計研究，第八期，第1〜4頁。
英文部份；
1. Adolf J. H. Enthoven, Accountancy and Economic Development Policy, ( New York : American Elsevier Publishing co., 1973 ).
2. ATCPA, APB Accounting Principles , Vol. II, ( New York : AIOPA,1973 ).
3. AICPA, Accounting Research and Terminology Bulletin, Final Edition , ( New York : AICPA, 1961 ).
4. AICPA , Accounting Trends and Techniques, 29th Ed., (New York : AICPA , 1975 ).
5. AICPA, Professional Accounting in 30 Countries, ( New York : AICPA, 1975 ).
6. Arthur Andersen & Co., Accounting Standards for Business Throughout the World, 1974.
7. David B. Zenoff and Jack Zwick, International Management,( Englewood Cliffs, N. J. Prentice ? Hall, 1969 ).
8. David F. Hawkins, Financial Reporting Practices of Corporations, 4th Ed., ( Home wood , Illinois : Johns. Irwin Inc. 1974 ).
9. Darid K, and Arthur L. Stonehill, Multinational Business Finance Co.,( California : Addison -Wesley Publishing Co., 1973 ).
10. Eldon S. Hendriksen, Accounting Theory, Rvised Ed., (Homewood, Illinois : Richard D. Irvin, Inc. 1970).
11. Gerhard G. Mueller, International Accounting, ( New York: The Macmillan Co.. 1967).
12. Kenneth B. Berg/Gerhard G. Mueller/Lauren M. Keller, Readings in International Accounting (Boston: Houghton Mifflin Co., 1969).
13. Leonard Lorenson, “ Reporting Foreign Operations of U.S. Companies in U.S. Dollars,"" Accounting Research Study No. 12, (New York: AICPA, 1972).
14 NAA, Management Accounting for Multinational cor poration. Vol. I and Vol. II, (New York: NAA, 1974).
15. Sidney Davidson, Handbook of Modern Accounting, (New York: McGraw-Hill Book Co., 1970 ).
16. AAA Committee on International Accounting, “Report of the Committee on International Accounting “ Accounting Review, Supplement to Vol. 50, (Sarasota : AAA, 1975), PP. 91-95.
17. AAA Committee on International Accounting,” Report of the Committee on International Accounting,” Accounting Review, Supplement to Vol. 51, (Sarasota : AAA, 1976), PP.70-178.
18. A. I. Mackenzie, “ The Progress of the International Accounting Standards Committee: The first two years,” The Accountant’s Magazine, (April, 1976 PP.137-139.
19. Alvin R. Jennings, “International Standards of Accounting and Auditing,” The Journal of Accountancy, (September, 1962), PP.36-42.
20. Dan Throop Smith, “Financial Variables in International al. Business,” Harvard Business Review, (Jan. -Feb. 1966) ,PP.93-104.
21. Edward Stamp, “ Uniformity in International Accounting Standards?” The Journal of Accountancy, (April 1972), PP. 64-67.
22. FASB, “Disclosure of Foreign Currency Translation Information,” Statement of Financial Accounting Standard NO. 1, (Stamford: FASB, 1973).
23. FASB, “Accounting for The Translation of Foreign Currency Transactions and Foreign Currency Financial Statements,” Statement of Financial Accounting Standard No. 8, (Stamford: FASB,1975).
24. Felix P. Kollaritsch, “International Accounting Practices,” Accounting Review, (April 1965), PP. 382-385.
25. Frederick D. S. Choi. “Multinational Finance and Accounting Hormony, ” Management Accounting, (March 1974), PP. 14-17.
26. Gerhard G. Mueller, “Whys and Hows of International Accounting,” Accounting Review, (April, 1965), P. 385-388.
27. Gerhard G. Mueller, “The Dual System for Transnational Financial Reporting,” The Accounting Forum, (May, 1976), PP. 17-26.
28. Gerhard G-. Mueller and. Lauren M. Walker, “The Coming of Age of Trananational Financial Reporting,” eoupi.l of Accountancy, (July, 1976),pp.67-74.
29. IASC, “Preface to Statements of International Accounting Standards,” (London: IASC, January 1975).
30. TASC, “Disclosure of Accounting Policies,” International Accounting Standard No. 1, (London: IASC, January 1975).
31. IASC, “Valuation and Presentation of Inventories in the Context of the historical Cost System,” International Accounting Standard No. 2, (London: IASC, Oct. 1975).
32. IASC, “Consolidated Financial Statements,” International Accounting Standard No. 3, (London: IASC, Jan. 1976).
33. IASC, “Depreciation Accounting,” International Accounting Standard No.4, (London, IASC, Oct. 1976).
34. IASC, “Information to Be Disclosed in Disclosed in Financial Statement s,” International Accounting Standard No. 5, (London: IASC, Oct. 1976).
35. IASC, IAS Exposure Draft 6, “Accounting Treatment of Changing Pries,” London: IASO, Jan, 1976).
36. IASC, IAS Exposure Draft 7, “Statement of Source and Application of funds,” (London: IASC, June 1976).
37. IASC, IAS Exposure Draft 8, “The Treatment in the Income Statement of Unusual Items and. Changes in Accounting Estimated and Accounting Policies,” (London: IASC, Oct. 1976).
38. Irving L. Fantl, “Frustrations Facing Accounting Uniformity,” The Accounting Forum, (May, 1976), PP. 27-35.
39. Jacob Kraayenhof, “International Challenges for Accounting,” The Journal of Accountancy, (Jan. 1960), PP. 34-38.
40. James J. Machon, “Some Observation on World Accounting, The Journal of Accountancy ,(Jan, 1965), PP. 33-37.
41. Joseph P. Cummings, “Progress in the Establishment and Enforcement of International Accounting Standards,” The Accounting Forum, (May, 1976), PP. 1-6.
42. John W. Houghton, “Foreign Long-Term Debt Translation, ”Management Accounting, (Sep. 1974), PP. 17-18.
43. Keith R. Shnayder, “Accounting for Exchange Rate Fluctuations.” Accounting Review, (Oct .1972), PP. 747-760.
44. Paul Rosenfield, “General Price-Level Accounting and Foreign Operations,” The Journal of Accountancy, (Feb. 1971), PP. 58-65.
45. Robert F. Brandt, ”One World in Accounting,” The Journal of Accountancy,(July, 1962),PP. 68-71.
46. Roy Blough, “International Developments Affecting Business,” The Journal of Accountancy, (Feb. 1965) PP. 34-39.
47. Stewart A. Feldman, “ The International Accounting Standards Committee,” The CPA Journal, (Jan. 1977), PP. 17-21.
48. St. Elmo V. Smith, “Accounting Problems Peculiar to Multination Business,” Canadian Chartered Accountant, (Dec. 1967), PP. 420-424.
49. Theodore L. Wilkinsen, “ Can Accounting Be An International Language? ,“ Accounting Review, (Jan. 1964), PP. 133-139.
50. Wall Street Journal, (Oct. 29, 1975), P.4.