1. Australian Accounting Research Foundation, 1995a, Accounting for Income Tax, Discussion Paper No. 22.
2. Australian Accounting Research Foundation, 1995b, Statement of Accounting Concepts SAC 4 Definition and Recognition of the Elements of Financial Statements, March.
3. Australian Accounting Standards Board, 1988, AASB 1012 Foreign Currency Translation, July.
4. Australian Accounting Standards Board, 1989, AASB 1020 Accounting for Income Tax (Tax-effect Accounting), October.
5. The Case for Partial Allocation of Company Income Tax;Bartholomew;The Chartered Accountant in Australia,1987