1. ASC. 1975. “ED 14 – Accounting for Research and Development, January 1975”. UK.: Accounting Standards Committee.
2. ASC. April 1976. “ED 17 – Accounting for Research and Development”. April, UK.: Accounting Standards Committee. 1976
3. ASC. 1977. “SSAP 13 – Accounting for Research and Development, December 1977”. UK.: Accounting Standards Committee.
4. Deflators, Net Shareholder Cash Flows, Dividends, Capital Contributions and Estimated Models of Corporate Valuation
5. Research and Development Activity and Expected Returns in the United Kingdom