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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

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

Langton, N., & Higgins, J. (2005, August 4). Notes from the Edison Electric Institute liaison meeting on July 25, 2005, with the Financial Accounting Standards Board. Washington, D.C.: Edison Electric Institute.
Accounting for Income Taxes

Accounting Standards Board, Statement of Principles for Financial reporting,1999
Accounting for Managers