For a high-level treatment, there are chapters in
10th Edition of https://www.amazon.com/American-Cinematographer-Manual-10TH-Michael/dp/1467568309/ref=pd_cp_14_1?_encoding=UTF8&psc=1&refRID=XVCPZMF507554RG4E31A
(paperback also available.)
an expensive option is the technical textbook,
Color Management Textbook
which has some references relative to ACES (and the background color science) but the info can be found elsewhere. (or check the library)
and generally, all of the details are at
[http://www.oscars.org/science-technology/aces/aces-documentation] (http://www.oscars.org/science-technology/aces/aces-documentation)
There are other sources on the net too, but this is a starting point.
Jim