1. Informal Procedure, Hard and Soft;E G See;International Administration, 5 CHI. J. INT'L L,2005
2. FASB Statement 13
3. Concepts and Application of Financial Accounting Standards Board Accounting Standards Codification 820
4. In that Resolution, ECOSOC refers to the resolution 1979/44 setting out the terms of reference for the former Ad Hoc ISAR. Caroline Aggestam-Pontoppidan, From an Idea to a Standard: The UN and the Global Governance of Accountants' Competence;F Sheikh;International Accounting Regulation by the United Nations: A Power Perspective, 11 ACCT,1982