^Wolk, Harry I. (2004). Accounting Theory: Conceptual Issues in a Political and Economic Environment, 6th ed. South-Western. ISBN0324186231. {{cite book}}: Unknown parameter |coauthors= ignored (|author= suggested) (help)
^Epstein, Barry J. (2007). Interpretation and Application of International Financial Reporting Standards. John Wiley & Sons. p. 1214. ISBN9780471798231. {{cite book}}: Unknown parameter |coauthors= ignored (|author= suggested) (help)
^Williams, Jan R. (2008). Financial & Managerial Accounting. McGraw-Hill Irwin. ISBN9780072996500. {{cite book}}: Unknown parameter |coauthors= ignored (|author= suggested) (help)