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
Deegan, Craig, author
Financial accounting theory
McGraw-Hill, 2009
 Buku Teks
Deegan, Craig, author
Financial accounting theory
McGraw-Hill, 2004
 Buku Teks
Thomas, Arthur Lawrence, author
The allocation problem in financial accounting theory
American Accounting Association, 1969
 Buku Teks
Financial accounting theory: issues and controversies
edited by Stephen A. Zeff and Thomas F. Keller
McGraw-Hill, 1973
 Buku Teks
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