Financial Accounting Standards Board (U.S.). (1976). FASB discussion memorandum: An analysis of issues related to conceptual framework for financial accounting and reporting: elements of financial statements and their measurements. Financial Accounting Standards Board.
Citação do estilo Chicago (17ª ed.)Financial Accounting Standards Board (U.S.). FASB Discussion Memorandum: An Analysis of Issues Related to Conceptual Framework for Financial Accounting and Reporting: Elements of Financial Statements and Their Measurements. Stanford, Conn.: Financial Accounting Standards Board, 1976.
Citação MLA (8ª ed.)Financial Accounting Standards Board (U.S.). FASB Discussion Memorandum: An Analysis of Issues Related to Conceptual Framework for Financial Accounting and Reporting: Elements of Financial Statements and Their Measurements. Financial Accounting Standards Board, 1976.