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@misc{CCH Incorporated_2016, address={[Kingston upon Thames]}, title={CCH Online}, url={https://go.loginservice.co.uk/sp/startSSO.ping?PartnerIdpId=https://idp.gla.ac.uk/shibboleth}, publisher={Wolters Kluwer (UK) Limited}, author={CCH Incorporated}, year={2016} }
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@book{Deegan_2013, address={London}, edition={European ed}, title={Financial accounting and reporting: an international approach. Craig Deegan, Anne Marie Ward, Craig Deegan: Anne Marie Ward}, publisher={McGraw-Hill Higher Education}, author={Deegan, Craig}, year={2013} }
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@book{Elliott_2013, address={Harlow, England}, edition={Sixteenth edition}, title={Financial accounting and reporting}, publisher={Pearson}, author={Elliott, Barry}, year={2013} }
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@article{O. Whitfield Broome_2004, title={Statement of Cash Flows: Time for Change!}, volume={60}, url={http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/4480552}, number={2}, journal={Financial Analysts Journal}, publisher={CFA Institute}, author={O. Whitfield Broome}, year={2004}, pages={16–22} }
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@book{Applying international financial reporting standards_2013, address={Milton, Qld}, edition={3rd ed}, publisher={Wiley}, year={2013} }
@misc{The Royal Literary Fund Website, url={https://www.rlf.org.uk/fellowshipscheme/writing/essayguide.cfm} }
@misc{U.S. Securities and Exchange Commission | Homepage, url={http://www.sec.gov/} }
@misc{About the IFRS Foundation and the IASB, url={http://www.ifrs.org/The-organisation/Pages/IFRS-Foundation-and-the-IASB.aspx} }
@misc{FASB information on joint project, url={http://www.fasb.org/cs/ContentServer?c=FASBContent_C&pagename=FASB%2FFASBContent_C%2FProjectUpdatePage&cid=900000011090} }
@misc{IFRS - Business Combinations, url={http://www.ifrs.org/Current-Projects/IASB-Projects/Business-Combinations/Pages/Business-Combinations-II.aspx} }
@misc{Business Combinations - IFRS 3 revised, url={http://www.kpmg.com.au/portals/0/08fr-03.pdf} }
@misc{Business combinations and changes in ownership interests — A guide to the revised IFRS 3 and IAS 27, url={http://www.iasplus.com/en/publications/global/guides/pub2690} }
@misc{IFRS - Joint Arrangements, url={http://www.ifrs.org/Current-Projects/IASB-Projects/Joint-Ventures/Pages/Joint-Ventures.aspx} }
@misc{Consolidation and disclosure, url={http://www.ifrs.org/Current-Projects/IASB-Projects/Consolidation/Consol-disclosure/Pages/Consol-dis.aspx} }
@misc{Accounting: All’s fair | The Economist, url={http://www.economist.com/node/12274096} }
@misc{Annual Reports Service, url={http://www.orderannualreports.com/v5/index.asp?cp_code=P241} }
@misc{IAS Plus — News and resources on IFRS and global financial reporting, url={http://www.iasplus.com/en} }
@misc{International Federation of Accountants | Accounting & Auditing Standards | International Accounting | IFAC, url={http://www.ifac.org/} }
@misc{IAAER Home, url={http://www.iaaer.org/} }