求會計準則對企業納稅影響的外國參考文獻 三到四個就行了

1] IASC (International Accounting Standards Committee), Discussion Paper, Accounting for Financial Assets and Financial Liabilities, Mar.1997.

[2] FASB, Preliminary Views, Reporting Financial Instruments Certain Related Assets and Liabilities at Fair Value, December1 4,1999.

[3] Accounting Standards Board (U.K.), derivatives and Other Financial Instruments—A Discussion Paper, July1996.

[4] FASB, Statement of Financial Accounting Concepts No.7, Using Cash Flow Information and Present Value in Accounting Measurements, Feb.2000

[5] IASC, Present value Steering Committee, Issues Paper on Present Value (draft), July 2000.

[6] IASC Current Projects, Present Value, Apr.2001.

[7] BelkaouiA.R.Accounting Theory.Florida: The Dryden press [J],1993.

[8] Bromwich, Strategic Management Accounting, Handbook of Management Accounting [J], Butterworth—Heinemann, 1992.