Accounting Standards Council. (2000). Statement of financial accounting standards (SFAS 13): Net income or loss for the period, fundamental errors and changes in accounting policies. IASC.
Citação do estilo Chicago (17ª ed.)Accounting Standards Council. Statement of Financial Accounting Standards (SFAS 13): Net Income or Loss for the Period, Fundamental Errors and Changes in Accounting Policies. Mandaluyong City: IASC, 2000.
Citação MLA (9ª ed.)Accounting Standards Council. Statement of Financial Accounting Standards (SFAS 13): Net Income or Loss for the Period, Fundamental Errors and Changes in Accounting Policies. IASC, 2000.
Nota: a formatação da citação pode não corresponder 100% ao definido pela respectiva norma.