1. Accounting Standards Board (ASB). (2011a). FRED 45: The future of financial reporting in the UK and Republic of Ireland—Financial reporting standard for public benefit entities.
2. Ainsworth, D. (2011). We aim to make the sector more self-reliant, says charity commission, Third Sector Online, December 7, 2011. Retrieved May 29, 2012 from http://www.thirdsector.co.uk/Finance/article/1108177/we-aim-sector-self-reliant-says-charity-commission/ .
3. ASB. (2013). FRS 102 The financial reporting standard applicable in the UK and Republic of Ireland. Retrieved May 23, 2013 from http://www.frc.org.uk/Our-Work/Publications/Accounting-and-Reporting-Policy/FRS-102-The-Financial-Reporting-Standard-applicabl.aspx .
4. BBB Wise Giving Alliance. (2003). Standards for charity accountability. Retrieved April 25, 2012 from http://www.give.org/standards/index.asp .
5. Bird, P., & Morgan-Jones, P. (1981). Financial reporting by charities. London: ICAEW.