1. AAS 27 Financial Reporting by Local Governments, 1995, ASCPA/ICAA.
2. AAS 29 Financial Reporting by Government Departments, 1996, ASCPA/ICAA.
3. AAS 31 Financial Reporting By Governments, 1996, ASCPA/ICAA.
4. A Trusteeship Theory of Accounting for Natural Capital Assets;Barton;Abacus,1999