一、英文部分
甲、書籍
1. American Accounting Association. A Statement of Basic Accounting Theory. New York: AAA, 1966.
2. American Institute of Certified Public Accountant. Objectives of Financial Statement. New York: AICPA, 1973.
3. Backer, Morton. Modern Accounting Theory. Englewood Cliffs, N.J. : Prentice-Hall, Inc., 1966.
4. Baxter, W.T. and Davison, Sidney. Studies in Accounting. Andover: Chapel River Press, 1977.
5. Belkaoui, Ahmed. Accounting Theory. New York: Harcourt Brace Jovanovich, Inc., 1981.
6. Bloom, Robert and Elgers, Pieter T. Accounting Theory and Policy: A Reader. New York: Harcourt Brase Jovanorich, Inc., 1981.
7. Chambers, Raymond J. Accounting, Evaluation and Economic Behavior. Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1966.
8. Chippindale, Warren and Defliese, Philip L. Current Value Accounting：A Practical Guide for Business. New York: AMACOM, 1977.
9. Cramer, Joe J. Jr. and Sorter, George H. Objectives of Financial Statements. Vol.Ⅱ, Selected Papers. New York: AICPA, 1974.
10. Davison Sidney. Stickney, Clyde P. and Weil, Roman L. Inflation Accounting: A Guide for the Accountant and the Financial Analyst. New York: McGraw-Hill Book Co., 1976.
11. Edwards, Edgar O. and Bell, Philip W. The Theory and Measurement of Business Income. Berkeley, Los Angeles: University of California Press, 1961.
12. Garner, Paul and Berg, Kenneth B. Readings in Accounting Theory. Boston: Houghton Mifflin Co., 1966.
13. Goldschmidt, Y. and Admon, K. Profit Measurement During Inflation. New York: John Wiley and Sons, Inc., 1977.
14. Hendriksen, Edon S. Accounting Theory. 3rd edition. Homewood, Illinois: Richard D. Irwin, Inc ., 1977.
15. Hendriksen, E . S. and Budge, Bruce P. Contemporary Accounting Theory. Encino, California and Belmont, California: Dickenson Publishing Co., 1974.
16. Ijiri, Yuji. The Fundation of Accounting Measurement. Houston, Texas: Scholars Book Co., 1978.
17. Keller, Thomas F. and Zeff, Stephen A. Financial Accounting Theory I: Issues and Controversies. New York: McGraw-Hill Book Co., 1964.
18. Keller, Thomas F. and Zeff, Stephen A. Financial Accounting TheoryⅡ: Issues and Controversies. New York: McGraw-Hill Book Co., 1969.
19. Lee, T.A. Income and Value Measurement: Theory and Practice. Baltimore: University park press, 1975.
20. MacNeal, Kenneth. Truth in Accounting. Houston, Texas: Scholars Book Co., 1970.
21. McDonald, Daniel L. Comparative Accounting Theory. Menlo Park, California: Addison- Wesley Publishing Co., 1972.
22. Mckeown, James C. Inflation and Current Value Accounting. Urbana, Illinois : University of Illinois, 1979.
23. Mock, Theodore Jaye. Measurement and Accounting Information Criteria. AAA, 1976.
24. Paton, W.A. and Littleton, A.C. An Introduction to Corporate Accounting Standards. AAA, 1967.
25. Revsine, Lawrence. Replacement Cost Accounting. Englewood Cliffs, New Jersey: Prentice-Hall, Inc ., 1973.
26. Scapens, Robert W. Accounting in an Inflationary Environment. London: The Macmillan Press Ltd., 1977.
27. Sprouse, Robert T. and Moonitz, Maurice. Accounting Reserch Study No .3, A Tentative Set of Broad Accounting Priciples for Business Enterprises. New York: AICPA, 1962.
28. Staubus, George J. Making Accounting Decision. Houston, Texas: Scholars Book Co., 1977.
29. Sterling, Robert R. Asset Valuation and Income Determination. Houston, Texas: Scholars Book Co., 1971.
30. Sterling, Robert R. Toward a Science of Accounting. Houston Texas: Scholars Book Co., 1979.
31. Sterling, Robert R. Theory of the Measurement of Enterprise Income. Houston, Texas: Scholars Book Co., 1979.
乙、期刊
1. Arnett, Harold E. "Application of the Capital Gains and Losses Concept in Practice",The Accounting Review, Jan. 1965. 54-63.
2. Ashton, Robert H. "Under Prediction Models in Accounting: An Alternative Use", The Accounting Review, Oct. 1975. 710- 723.
3. Baxter, W . T. "Accounting Values: Sale Price Versus Replacement. Cost ", Journal of Accounting Research, Autumn 1967. 208-215.
4. Beaver, William H. and Demski Joel S. " The Nature of Income Measurement"，The Accounting Review，Jan. 1979. 38-47.
5. Beaver, William H., Kennelly, John W. and Voss, William M. "Predictive Ability as a Criterion for the Evaluation of Accounting Data", The Accounting Review , Oct. 1968. 675-683.
6. Bedford, Norton M. and McKeown James C. "Comparative Analysis of Net Realizable Value and Replacement Costing" ,The Accounting Review, April 1972. 333-388.
7. Bierman, Harold Jr. " Inventory Valuation: The Use of Market Prices"，The Accounting Review, Oct. 1967. 731-737.
8. Boatsman, James R. ard Baskin, Elba F. "Asset Valuation with Incomplete Markets"，The Accounting Review, Jan. 1981. 38-53.
9. Bodenhorn, Diran "An Economic Approach to Balance Sheets and Income Statements", Abacus, June 1978 . 3-30.
10. Brief Richard P. and Owen, Joel. "Present Value Models and the Multi - Asset Problem ", The Accounting Review, Oct. 1973. 690-695.
11. Bromwich, Michael" The Use of Present Value Valuation Models in Published Accounting Reports ", The Accounting Review, July 1977. 587-596.
12. Cadenhead, Gary M. "Net Realizable Value Redefined"，Journal of Accounting Research, Spring 1970. 138-140.
13. Chambers, R. J. "Edwards and Bell on Business Income " , The Accounting Review, Oct. 1965. 731-741.
14. ______. "Measurement and Objectivity in Accounting"，The Accounting Review, April 1964. 264-274.
15. ______. "Second Thoughts on Continuously Contemporary Accounting, " Abacus, Sep. 1970.
16. Cook, John S. and Holzmann, Oscar J. "Current Cost and Present Value in Income Theory" The Accounting Review, Oct. 1976. 778-787.
17. Corbin, Donald A. "On the Feasibility of Developing Current Cost Information", The Accounting Review, Oct. 1967. 635-641.
18. Demski, Joel S. "Choice Among Financial Reporting Alternatives", The Accounting Review, April 1974：221-232.
19. Friedman, Laurence A. "An Exit-Price Income Statement"，The Accounting Review, Jan. 1978. 18-30.
20. Goldberg, L. "The Present State of Accounting Theory"，The Accounting Review, July 1963.457-469.
21. Gynther, Reg S. "Capital Maintenance, Price Changes, and Profit Determination", The Accounting Review, Oct. 1970. 712-729.
22. Heath, John Jr. "Property Valuation Problems and the Accountant", The Journal of Accountancy, Jan. 1964. 54-58.
23. Horngren, Charles T. "How should We Interpret the Realization Concept", The Accounting Review, April 1965. 323-333.
24. Ijiri, Yuji. "Axioms and Structures of Conventional Accounting Measurement", The Accounting Review, Jan. 1965. 36-53.
25. Iselin, Errol R. "Chambers on Accounting Theory", The Accounting Review, April 1968. 231- 237.
26. Kohler, Eric L. "Why Not Retain Historical Cost? "，The Journal of Accountancy, Oct. 1963. 35-41.
27. Larson, Kermit and Schattke, R.W. "Current Cash Equivalent, Additivity, and Financial Action"，The Accounting Review, Oct. 1966 634-641.
28. Lemke, Kenneth W. "Asset Valuation and Income Theory"，The Accounting Review, Jan. 1966. 32-41.
29. McDonald, Daniel L. "Feasibility Criteria for Accounting Measures"，The Accounting Review, Oct. 1967. 662-679.
30. _______," A Test Application of the Feasibility of Market Based Measures in Accounting", Journal of Accounting Research, Spring 1968. 38- 49.
31. McKeown, James C. "An Empirical Test of a Model Propesed by Chambers"，The Accounting Review, Jan. 1971. 12-29.
32. ______. "Comparative Application of Market and Cost Based Accounting Models"，Journal of Accounting Research, Spring 1973. 62-99.
33. _______ . "Additivity of Net Realizable Values", The Accounting Review, July 1972. 527-532.
34. McIntyre, Edward V. "Present Value Depreciation and the Disaggregation Problem"，The Accounting Review, Jan. 1977. 162-171.
35. Nelson, G. Kenneth. "Current and Historical Costs in Financial Statements"，The Accounting Review, Jan. 1966. 42-47.
36. Parker, James E. "Testing Comparability and Objectivity of Exit - Value Accounting", The Accounting Review, July 1975. 512-524.
37. Peasnell , K.V. "A Note on the Discounted Present Value Concept"，The Accounting Review, Jan. 1977. 186 - 189.
38. Penman, Stephen H. "What Net Asset Value?- An Extension of a Familiar Debate"，The Accounting Review, April 1970. 333-346.
39. Prakash, Prem and Sunder, Shyam. "The Case Against Separation of Current Operating Profit and Holding Gain "，The Accounting Review, Jan. 1979. 1 -22.
40. Revsine, Lawrence. "Technological Changes and Replacement Costs: A Beginning"，The Accounting Review, April 1979. 306-321.
41. Samuelsn, Richard A. "Should Replacement-Cost Changes Be Included in Income ? "，The Accounting Review, April 1980. 254-268.
42 Shwayder, Keith. "The Capital Maintenance Rule and the Net Asset Valuation Rule"，The Accounting Review , April 1969. 304-316.
43. Snavely, Howard J. "Current Cost for Long-Lived Assets: A Critical View"，The Accounting Review, April 1969. 344-353.
44. Sterling, R.R. "The Going Concern: An Examination"，The Accounting Review, July 1968. 481-502.
45. Sterling, R.R. "Costs(Historical Versus Current ) Versus Exit Values"，Abacus, No.2 1981. 93-129.
46. Sterling, R.R. and Radosevich, Raymond."A Valuaion Experiment"，Journal of Accounting Research, Spring 1969. 90- 95.
47. Sterling, R.R., Tollefson, John O. and Flaherty, Richard E. "Exchange Valuation: An Empirical Test "，The Accounting Review, Oct. 1972. 709-721.
48. Sussman, M. Richard. " Present - Value Short Cuts"，The Accounting Review, April 1965. 407- 413.
49. Trawczynski, Jeri and Fesmire, Walker. "Historic Cost Versus Current Cost for Fixed Asset Valuation"，Cost and Management, May- June 1971. 32-37.
50. Vatter, William J. "Income Models, Book Yield, and the Rate of Return"，The Accounting Review, Oct. 1966. 681-689.
51. Vos, J. "Replacement Cost Accounting"，Abacus, Dec. 1970 132-142.
52. Wagner, John W. "Defining Objectivity in Accounting"，The Accounting Review, July 1965. 599-605.
53. Wells, M. C. and Cotton, W.D. J. "Holding Gains on Fixed Assets"，The Accounting Review, Oct.1965. 829-833.
54. Yoshida, Hiroshi. "Value to the Firm and the Asset Measurement Problem"，Abacus, June 1973. 16-21.
二、中文部分
1.鄭丁旺博士著，現值會計，台北：政大會計叢書，民國六十九。
2.鄭丁旺博士著，中級會計學，台北：政大會計叢書，民國六十九年。
3.鄭丁旺博士，"現代會計理論簡介"，行政院主計處主計月報，第四十四卷第四期。25 - 30。
4.鄭丁旺博士，"論所得觀念及其衡量" 國立政治大學會計學報，民國六十六年。8 - 10。
5.賈源愉，資產評價與損益取決一般理論之比較研究，台北：國立政治大學會計研究所碩士論文，民國六十五。
6.郭源泉，企業所得觀念之研究，台北：國立政治大學會計研究所碩士論文，民國六十七。