1. Accounting Standards Review Board, 2000, Release 6, “The Role of the Accounting Standards Review Board and the Nature of Approved Financial Reporting Standards”.
2. Accounting Standards Review Board, 2002, October and December public statements, http://www.asrb.co.nz/Framesethtm.
3. Due Process Failure in Sector-Neutral Accounting Standard Setting;Baskerville;Financial Accountability and Management,2002
4. Harmonisation with Overseas Standards: A New Zealand Perspective;Bradbury;Australian Accounting Review,1998
5. Harmonization, Convergence and Beyond;Bradbury;Abacus,2003