Gosman, Martin L., and Trish Kelly. "Big Customers and Their Suppliers: A Case Examining Changes in Business Relationships and Their Financial Effects." Issues in Accounting Education 17.1 (2002): 41+.
Wal-Mart
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
"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
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
Daly, D.J. "Inflation, Inflation Accounting and Its Effect: Canadian Manufacturing, 1966-1982." Review of Income & Wealth, 31(4): 355-374.
The Historical Cost Convention
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