1. Accounting Principles Board Opinion No. 19: Reporting Changes in Financial Position;Accounting Principles Board (APB),1971
2. AHA Guide to the Health Care Field;American Hospital Association (AHA),1990
3. Display in the Financial Statements of Not-For-Profit Organizations;American Institute of Certified Public Accountants (AICPA). Accounting Standards Executive Committee. Not-For-Profit Organizations Task Force,1988
4. An empirical analysis of useful financial ratios;Chen;Financial Management,1981
5. FAS-Plus User's Guide: Financial Analysis Service;Cleverly,1987