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American Accounting Association
2001
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Stephen G. Ryan, Robert H. Herz, Teresa E. Iannaconi, Laureen A. Maines, Krishna Palepu, Catherine M. Schrand, Douglas J. Skinner, Linda Vincent; Evaluation of the FASB's Proposed Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both. Accounting Horizons 1 December 2001; 15 (4): 387–400. https://doi.org/10.2308/acch.2001.15.4.387
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