Financial Accounting Standards Board (1997), Statement of Financial Accounting Standards No. 130 - Reporting Comprehensive Income, Financial Accounting Foundation, Norwalk
Profit
Lars Nerdrum and Truls Erikson, Intellectual capital: a human capital perspective, Journal of Intellectual Capital, 2001, Vol 2., No. 2, p. 127.
Human Resources as Critical Investments
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
Mouritsen, J, Larsen H.T and Bukh P.N.D `Intellectual capital and the capable firm: narrating, visualising and numbering for managing knowledge', Accounting Organizations and Society 26 (7/8) (2001) 735-762
Organizational Behavior
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