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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

Lewis & Pendrill, Advanced Financial Accounting with Students Guide to Accounting and Financial Reporting Standards, FT Prentice Hall, 2003.
Financial Statements

Elliott, and Elliott, Financial Accounting and Reporting, Financial Times Prentice Hall, 2003.
Financial Statements

Elliot & Elliot, Financial Accounting and Reporting ,2003
Accounting for Managers