FASB Issues Exposure Draft on Accounting for Stock Options, Amends Transition and Disclosure Provisions, 2002, 1-3. (October 4, 2002). November 23, 2002. [Online]. Available: http://www.fasb.org/news/nr100402.shtml.
Trends in Expensing Stock Options
Clarke, Dean and Oliver. 2003. Corporate Collapse. Cambridge University Press. FASB Issues Exposure Draft on Accounting for Stock Options, Amends Transition and Disclosure Provisions, 2002, 1-3. October 4, 2002. FASB. Available: http://www.fasb.org/ news/
Consolidation of Financial Statement Analysis
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
Arnold, J. A. and P. Moizer (1984) "A Survey of the Methods used by UK Investment Analysts to Appraisal Investments in Ordinary Shares", Accounting and Business Research, Vol. 14, No. 55, Summer, pp. 195-207
Efficient Market Hypothesis
"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
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