1. Statement of principles for financial reporting;Accounting Standards Board (ASB),1999
2. Towards an understanding of the role of standard setters in standard setting;Allen;Journal of Accounting and Economics,2013
3. A statement of basic accounting theory;American Accounting Association (AAA),1966
4. The FASB's conceptual framework for financial reporting: a critical analysis;American Accounting Association's Financial Accounting Standards Committee (AAA FASC);Accounting Horizons,2007
5. Objectives of financial statements;American Institute of Certified Public Accountants (AICPA),1973