Moore, P. M., Atkinson, K., Nix, W. (2003), "Cumulative Effect of a Change in Accounting Principle: Remove It from the Income Statement" The CPA Journal, January 2003
Profit
"The Discourse of Inflation Accounting: On the Interrelations of Economic Theory And The Debate on Inflation Accounting." The European Accounting Review, February 1994, 3(2): 195-214.
The Historical Cost Convention
Wilson, R.A, (2003-2004) "Managerial Accounting, Introduction to Accounting" University of Strathclyde Department of Accounting & Finance http://homepages.strath.ac.uk/~cias19/teaching/MA/Warren%20KP.doc
The Wickham Case
Niswonger, C. R., & Fess, P. E. (1985). Accounting Principles, 14th Ed. Cincinnati: South-Western Publishing.
Cost Accounting
Basic Accounting Principles. Retrieved from http://www.entrepreneur.com/article/0,4621,265198,00.html Accessed 29August, 2005
AIG Insurance Accounting Frauds
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