1. American Institute of Certified Public Accountants, Accounting Principles Board (1967 ),Opinion No. 11, 'Accounting for Income Taxes,' (AICPA, 1967).
2. Financial Accounting Standards Board (1983 ), Discussion Memorandum,An Analysis of Issues Related to Accounting for Income Taxes, (FASB, 1983).
3. DISCOUNTING DEFERRED TAX LIABILITIES: A REPLY.
4. Discounting Deferred Tax Liabilities: Some Clarifying Comments