"107th Congress Public Law 107–204." U.S. Government Printing Office, 30 July 2002. www.gpo.gov/fdsys/pkg/PLAW-107publ204/html/PLAW-107publ204.htm.
Dickins, Denise, Dennis O'Reilly, Mark McCarthy, and Douglas Schneider. "Reporting of Discontinued Operations." The CPA Journal, Feb. 2017, www.cpajournal.com/2017/02/15/reporting-of-discontinued-operations-past-present-and-future/.
"Income Statement—Extraordinary and Unusual Items (Subtopic 225-20), Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items." FASB Accounting Standards Update, no. 2015-01, Jan. 2015, www.fasb.org/resources/ccurl/147/382/ASU%202015-01.pdf.
O'Bryan, D., et al. "Using Accounting Equation Analysis to Teach the Statement of Cash Flows in the First Financial Accounting Course." Journal of Accounting Education, vol.18, no. 2, 2000, pp. 147–55. www.sciencedirect.com/science/article/pii/S0748575100000105.
Yarahmadi, H., and A. Bohloli. "Ethics in Accounting." International Journal of Accounting and Financial Reporting, vol. 5, no. 1, 2015, pp. 356–60. www.macrothink.org/journal/index.php/ijafr/article/view/7829/6494.