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Linn, R. L. (1998) Standards-Based Accountability: Ten Suggestions. CRESST Policy Brief. Los Angeles, CA: UCLA Graduate School of Education and Information Studies
Osborn & Plastik’s Consequence Theory

Linn, Robert. 2000. "Reporting School Quality in Standards-Based Accountability Systems." ERIC Database.
Philosophy of Education

Financial Accounting Standards Board (1997), Statement of Financial Accounting Standards No. 130 - Reporting Comprehensive Income, Financial Accounting Foundation, Norwalk
Profit

Statement of Financial Accounting Standards No. 48 - Revenue Recognition When Right of Return Exists. Financial Accounting Standards Board. June 1981. Page 4. On the Internet at http://www.fasb.org/pdf/fas48.pdf
Revenue and Expenses

Freeman, G.R. & Smith, D.A. (1992, April). Accounting for income taxes - SFAS 109 (Statement of Financial Accounting Standards). The CPA Journal Online. Retrieved August 20, 2005, from http://www.cpaj.com.
Accounting for Income Taxes