3SEC. 2003. Study Pursuant to Section 108 (d) of the Sarbanes - Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles - Based Accounting System http : //www. sec. gov/news/studies/principlesbasedstand. htm.
4APB Opinion No. 17 INTANGIBLE ASSETS.
5FASB tatement No. 142. - Goodwill and Other Intangible Assets.
6FASB. 2003. Certain Costs and Activities Related to Property, Plant, and Equipment.
