林蕙真，中級會計學： 理論與應用，第六版，証業出版 ，民國一零三年九月
 金管會：2013年版國際財務報導準則(IFRSs) (2013)，2015年5月17日，資料來源： http://www.sfb.gov.tw/ch/home.jsp?id=528&parentpath=0,2
 金管會：ROC GAAP與IFRSs差異(2013)，2015年4月22日，資料來源：http://www.twse.com.tw/ch/listed/IFRS/aboutGAAP.php
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