1. AICPA, 1947. Accounting Research Bulletin No. 32, Income and Earned Surplus, Committee on Accounting Procedure of the American Institute of Certified Public Accountants.
2. AICPA, 1970a. Accounting Principles Board Opinion No. 17, Intangible Assets, Accounting Principles Board of the American Institute of Certified Public Accountants.
3. AICPA, 1970b. Accounting Principles Board Statement No. 4, Basic Concepts and Underlying Principles Underlying Financial Statements of Business Enterprises, Accounting Principles Board of the American Institute of Certified Public Accountants.
4. AICPA, 1972. Accounting Principles Board Opinion No. 25, Accounting for Stock Issued to Employees, Accounting Principles Board of the American Institute of Certified Public Accountants.
5. AICPA, 1973. Accounting Principles Board Opinion No. 30, Reporting the Results of Operations—Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions. Accounting Principles Board of the American Institute of Certified Public Accountants.