Statement on accounting theory and theory acceptance committee on concepts and standards for external financial reports
American Accounting Association
American Accounting Association, 1977
 Buku Teks
A statement of basic auditing concepts
by Committee on Basic Auditing Concepts
American Accounting Association, 1973
 Buku Teks
Smith, Jack L.
Accounting for financial statement presentation
McGraw-Hill, 1980
 Buku Teks
Riahi-Belkaoui, Ahmed, 1943-
Accounting theory
Business Press, 2000
 Buku Teks
Riahi-Belkaoui, Ahmed, 1943-
Accounting theory
Acadenic Press, 1992
 Buku Teks