3Paton, Littleton. 1940. An Interdiction to Corporate Accounting Standards.
4Moonitz. 1961. ARS No. 1.
5Hendriksen, Van Breda. 1992. Accounting Theory. 145-150.
6W. A. Paton and A. C. Littleton · An introduction to corporate Accounting Standards ·1940/1977 p. p. 8 -9.
7FASB· MD · Conceptual Framework for Financial Accounting and Reporting: elements of financial statements measurement and "Scope and implications of the conceptual Frame project" · 1976.
