Financial Accounting Standards Board (U.S.). (1977). Objectives of financial reporting and elements of financial statements of business enterprises: Proposed statement of financial accounting concepts. Financial Accounting Standards Board.
Chicago Style (17. basım) AtıfFinancial Accounting Standards Board (U.S.). Objectives of Financial Reporting and Elements of Financial Statements of Business Enterprises: Proposed Statement of Financial Accounting Concepts. Stamford, Conn.: Financial Accounting Standards Board, 1977.
MLA (8th ed.) AtıfFinancial Accounting Standards Board (U.S.). Objectives of Financial Reporting and Elements of Financial Statements of Business Enterprises: Proposed Statement of Financial Accounting Concepts. Financial Accounting Standards Board, 1977.