재무보고개념체계의 전개방향

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참고문헌 (24)

1. 금융감독원 회계기준심의위원회, "재무회계개념체계" (1999), 금융감독원 회계기준심의위원회
2. 송인만, "재무보고개념체계: 의의와 개선방안", 9(2), pp.101~128 (2000), 한국회계학회
3. 장지인, "기업회계기준의 개념적 체계정립에 관한 연구 한국회계학회 연구보고서" (1994)
4. 전재문, "회계의 국제화와 언어제국주의", 38(2), pp.78~102 (2004), 서울대학교경영대학 경영연구소
5. 한국회계연구원, "재무보고개념체계에 관한 연구" (2001), 한국회계연구원
6. 한국회계연구원 회계기준위원회, "재무회계개념체계" (2003), 한국회계연구원 회계기준위원회
7. "Objective of Financial Statements" (1973)
8. Statement No, "Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises" (1970)
9. Ernst, "International GAAP 2005" (2005)
10. "Scope and Implications of the Conceptual Framework Project" (1976)
11. SFAC No, "Objectives of Financial Reporting by Business Enterprises" (1978)
12. SFAC No, "Qualitative Characteristics of Accounting Information" (1980)
13. SFAC No, "Elements of Financial Statements of Business Enterprises" (1980)
14. SFAC No, "Recognition and Measurement in Financial Statements of Business enterprises" (1984)
15. SFAC No, "Elements of Financial Statements A Replacement of FASB Concepts Statement No" (1985)
16. FASB, "Using Cash Flow Information and Present Value in Accounting Measurements", (7) (2000), FASB
17. "Framework for the Preparation and Presentation of Financial Statements" (1989)
18. IASB, "International Financial Reporting Standards" (2004), IASB
19. IASB, "Intangible Assets", (38) (1998), IASB
20. IASB, "Income Taxes", (12) (1997), IASB
21. ARS No, "The Basic Postulates of Accounting" (1961)
22. Solomons, "” Journal of Accountancy 재무보고개념체계의 전개방향 29", pp.230~245 (1986)
23. ARS No, "A Tentative Set of Broad Accounting Principles for Business Enterprises" (1962)
24. Storey, R. K, "The Framework of Financial Accounting Concepts and Standards" (1998), FASB

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