Foundations and Trends® in Accounting Volume 15, Issue 3
Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present
(Stephen A. Zeff) または
Foundations and Trends® in Accounting Volume 15, Issue 1–2
IFRS: Markets, Practice, and Politics(Kirstin Becker | Jannis Bischof | Holger Daske)をさしあたっての候補とする。