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منابع:
- Barton, A. (2005), "Professional Accounting Standards and the Public Sector –a Mismatch". ABACUS, Vol, 41, No.2.
- CICA (2009), Public Sector Accounting Handbook, "Financial Statement Concept & Objectives" Section Ps.
- Robert Freeman, craig D.Shoulders, Gregory S.Allison, Terry Patton, and G.Robert Smith (2012), "Governmental and Nonprofit Accounting: Theory and Practice" 9th Edition, Prentice Hall, USA.
- GASB (2009), Codification of Governmental Accounting and Reporting." Objectives of Financial Reporting".
- William J.Valter," The Fund Theory and its Application for Financial Reports".
- IFAC (2008), "Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities". |