6FASB. 2010. Statement of Financial Accounting Concepts No. 8. 被引量:1
7IASB/FASB. 2008. Exposure Draft (ED). The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information. 被引量:1
8IASB. 2010. The Conceptual Framework for Financial Reporting. 被引量:1