1. Accounting Standards Board Financial Reporting Standard 10 Goodwill and Intangible Assets London ASB 1997
2. Accounting Standards Board Financial Reporting Standard 11 Impairment of Fixed Assets and Goodwill London ASB 1998
3. Accounting Standards Committee Statement of Standard Accounting Practice 22 Accounting for Goodwill London ASC 1984
4. Asset Write-Downs: A Decade of Research;Alciatore;Journal of Accounting Literature,1998
5. Andrews , R. Impairment of Assets: Measurement Without Disclosure 2006