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⑴aicpa,1994,"improving business reporting:a customs focus".
⑵fasb,XX,"improving business reporting:insights into
enhancing voluntary disclosures".
⑶storey and teague,1995,"foundation of accounting theory
and policy",the dryden press.
⑷previts and merino,1979,"a history of accounting in
american",john wiletson press.
⑸scott,1997,"financial accounting theory",prentice-hall
publishing company..
⑺upton,XX,"business and financial reporting,challenges from
the new economy",fasb.
⑻zeff and dharan,1994,"readings and notes on financial
accounting:issues and controversies", mcgraw-hill company.
外文经典文献:
watts , ross , and jerold l. zimmerman. toward a positive theory
of determination of accounting standards .the accounting review
(jan 1978)
samuelson ,richard a. ,”the concept of asts in accounting
theory” accounting horizons,1996(9)
aaa ,”american accounting association on accounting and
auditing measurement:1989-1990” accounting horizons 1991(9)
johnson and kimberley e “is goodwill an ast?”
accounting horizons1998(9)
linsmeier, thomas j. and boatsman ,james r. ,”aaas financial
accounting standard respon to iasc ed60 intangible asts”
accounting horizons 1998(9)
linsmeier, thomas j. and boatsman,jamesr.”respon to iasc
exposure draft ,provisions,contingent liabilities and contingent
paul miller , “conceptual framework:myths or realities” the
journal of accountancy 1985(3)
part i financial accounting theory
suggested bedtime readings:
1. c.j. lee, lecture note on accounting and capital market
*milgrom, p. "good news and bad news: reprentation
theorems and applications," bell journal of economics, (1981):
380-91.
grinblatt, m. and s. ross, "market power in a curities market

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