‘About the IFRS Foundation and the IASB’. N.p., n.d. Web. <http://www.ifrs.org/The-organisation/Pages/IFRS-Foundation-and-the-IASB.aspx>.
‘Accounting: All’s Fair | The Economist’. N.p., n.d. Web. <http://www.economist.com/node/12274096>.
Alexander, David, 1947 June 16- author. International Financial Reporting and Analysis. Sixth edition. Andover: Cengage Learning, 2014. Print.
Anantharaman, Divya. ‘Comparing Self-Regulation and Statutory Regulation: Evidence from the Accounting Profession’. Accounting, Organizations and Society 37.2 (2012): 55–77. Web.
‘Annual Reports Service’. N.p., n.d. Web. <http://www.orderannualreports.com/v5/index.asp?cp_code=P241>.
Applying International Financial Reporting Standards. 3rd ed. Milton, Qld: Wiley, 2013. Print.
Beresford, Dennis R. ‘Congress Looks at Accounting for Business Combinations’. Accounting Horizons 15.1 (2001): 73–86. Web. <https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4284756&site=ehost-live>.
Bradbury, Michael. ‘Direct or Indirect Cash Flow Statements?’ Australian Accounting Review 21.2 (2011): 124–130. Web.
‘Business Combinations - IFRS 3 Revised’. Web. <http://www.kpmg.com.au/portals/0/08fr-03.pdf>.
‘Business Combinations and Changes in Ownership Interests — A Guide to the Revised IFRS 3 and IAS 27’. N.p., n.d. Web. <http://www.iasplus.com/en/publications/global/guides/pub2690>.
Carlslaw, Charles A. ‘Developing Ratios for Effective Cash Flow Statement Analysis’. Journal of Accountancy 172.5 n. pag. Web. <https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4583309&site=ehost-live>.
CCH Incorporated. ‘CCH Online’. 2016. Web. <https://go.loginservice.co.uk/sp/startSSO.ping?PartnerIdpId=https://idp.gla.ac.uk/shibboleth>.
Chambers, R. J. Accounting and Action: An Introduction to the Methods and Scope of Accounting. 2nd ed. Sydney: Law Book Co. of Australia, 1965. Print.
Chand, Parmod, Lorne Cummings, and Chris Patel. ‘The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture’. European Accounting Review 21.1 (2012): 153–182. Web.
‘Consolidation and Disclosure’. N.p., n.d. Web. <http://www.ifrs.org/Current-Projects/IASB-Projects/Consolidation/Consol-disclosure/Pages/Consol-dis.aspx>.
Cooper, Julie. ‘Debating Accounting Principles and Policies: The Case of Goodwill, 1880–1921’. Accounting, Business & Financial History 17.2 (2007): 241–264. Web.
Cottrell, Stella. The Study Skills Handbook. 3rd ed. Palgrave study guides. Basingstoke: Palgrave Macmillan, 2008. Web. <http://eleanor.lib.gla.ac.uk/search~S6/r?search=Financial+Accounting+2>.
Deegan, Craig. Financial Accounting and Reporting: An International Approach. Craig Deegan, Anne Marie Ward, Craig Deegan: Anne Marie Ward. European ed. London: McGraw-Hill Higher Education, 2013. Print.
Ding, Yuan, Jacques Richard, and Hervé Stolowy. ‘Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model’. Accounting, Organizations and Society 33.7–8 (2008): 718–755. Web.
Elliott, Barry. Financial Accounting and Reporting. Sixteenth edition. Harlow, England: Pearson, 2013. Print.
Elliott, Barry and Elliott, Jamie. Financial Accounting and Reporting. 15th ed. Harlow, Essex: Financial Times/Prentice Hall, 2012. Print.
Erickson, Devon, Adam Esplin, and Laureen A. Maines. ‘One World – One Accounting’. Business Horizons 52.6 (2009): 531–537. Web.
‘FASB Information on Joint Project’. N.p., n.d. Web. <http://www.fasb.org/cs/ContentServer?c=FASBContent_C&pagename=FASB%2FFASBContent_C%2FProjectUpdatePage&cid=900000011090>.
Gray, S.J. ‘Towards a Theory of Cultural on the Development of Accounting Influence Systems Internationally’. Abacus 24.1 (1988): n. pag. Web. <https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=5118719&site=ehost-live>.
Grinyer, J.R., A. Russell, and M. Walker. ‘The Rationale for Accounting for Goodwill’. The British Accounting Review 22.3 (1990): 223–235. Web.
Haller, Axel, and Martin Wehrfritz. ‘The Impact of National GAAP and Accounting Traditions on IFRS Policy Selection: Evidence from Germany and the UK’. Journal of International Accounting, Auditing and Taxation 22.1 (2013): 39–56. Web.
Hellmann, Andreas, Hector Perera, and Chris Patel. ‘Contextual Issues of the Convergence of International Financial Reporting Standards: The Case of Germany’. Advances in Accounting 26.1 (2010): 108–116. Web.
---. ‘Continental European Accounting Model and Accounting Modernization in Germany’. Advances in Accounting 29.1 (2013): 124–133. Web.
Hines, Ruth D. ‘Financial Accounting Knowledge, Conceptual Framework
Projects and the Social Construction of the Accounting Profession’. Accounting, Auditing & Accountability Journal 2.2 (1989): n. pag. Web.
‘IAAER Home’. N.p., n.d. Web. <http://www.iaaer.org/>.
‘IAS Plus — News and Resources on IFRS and Global Financial Reporting’. N.p., n.d. Web. <http://www.iasplus.com/en>.
‘IFRS - Business Combinations’. N.p., n.d. Web. <http://www.ifrs.org/Current-Projects/IASB-Projects/Business-Combinations/Pages/Business-Combinations-II.aspx>.
‘IFRS - Joint Arrangements’. N.p., n.d. Web. <http://www.ifrs.org/Current-Projects/IASB-Projects/Joint-Ventures/Pages/Joint-Ventures.aspx>.
‘International Federation of Accountants | Accounting & Auditing Standards | International Accounting | IFAC’. N.p., n.d. Web. <http://www.ifac.org/>.
Marshall, Peter. How to Study & Learn: Your Practical Guide to Effective Study Skills. 2nd ed. How to books (Oxford, England). Plymouth: How To Books, 1997. Web. <http://eleanor.lib.gla.ac.uk/search~S6/r?search=Financial+Accounting+2>.
Nobes, Christopher. ‘The Continued Survival of International Differences under IFRS’. Accounting and Business Research 43.2 (2013): 83–111. Web.
O. Whitfield Broome. ‘Statement of Cash Flows: Time for Change!’ Financial Analysts Journal 60.2 (2004): 16–22. Web. <http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/4480552>.
‘The Royal Literary Fund Website’. N.p., n.d. Web. <https://www.rlf.org.uk/fellowshipscheme/writing/essayguide.cfm>.
‘U.S. Securities and Exchange Commission | Homepage’. N.p., n.d. Web. <http://www.sec.gov/>.
Weetman, Pauline. Financial Accounting: An Introduction. 5th ed. Harlow, Essex: Financial Times Prentice Hall, 2011. Print.
Whittington, Geoffrey. ‘Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View’. Abacus 44.2 (2008): 139–168. Web.
