1. AICPA. Accounting Principles Board Statement No. 4. New York: AICPA; 1968.
2. ASB. Financial Reporting Standard No. 5: Reporting the Substance of Transactions. London: Accounting Standards Board; 1994.
3. Barboza D. Enron offered management aid to companies. New York Times, April 10, 2002, p. C1.
4. Bass CE. Andersen Memo, US House of Representatives. February 2000, http://energycommittee.house.gov.
5. Berenson A. Ex-workers say unit’s earnings were illusory. New York Times, January 25, 2002.