1. Accounting Standards, 1984/1985 Counsel's Opinion on "True and Fair" , ICAEW, 1984.
2. SSAP 15, Accounting for Deferred Taxation , ICAEW, 1985.
3. L. A. Bernstein , 'The Concept of Materiality', The Accounting Review, January 1967.
4. C. Brooks , The Royal Mail Case, Notable British Trials, William Hodge and Co. Ltd, 1933.
5. M. Chatfield , A History of Accounting Thought, R. E. Krieger Publishing Co., 1977.