Accounting Standards Council. (2003). Statement of financial accounting standards (SFAS 26): International accounting standard (IAS 26). PICPA.
Citação norma ChicagoAccounting Standards Council. Statement of Financial Accounting Standards (SFAS 26): International Accounting Standard (IAS 26). Mandaluyong City: PICPA, 2003.
Citação norma MLAAccounting Standards Council. Statement of Financial Accounting Standards (SFAS 26): International Accounting Standard (IAS 26). PICPA, 2003.
Nota: a formatação da citação pode não corresponder 100% ao definido pela respectiva norma.