1SEC Report, "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", July 2003.
2FASB. Exposure Draft of a Proposed Statement of Financial Accounting Standards, the Hierarchy of Generally Accepted Accounting Principles, April 28, 2005.
3FASB Accounting Standards Codification, Notice to Constituents, www. fasb. org.
