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
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
Felt, Howard M. 2000.Financial Accounting Standards Board. Edited by Dr. Temple University,
FASB Section 115
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