[8]FASB，Statement of Financial Accounting Concepts No.6，Elements of Financial Statements December 1985
[9]FASB，Statement of Financial Accounting Standards No.2，130，Reporting Comprehensive Income，June 1997.
[10]G4 1，Position Pape~Reporting Financial Performance：Proposals for change 1999.
[11]IASB， Income Statement（Reporting Performance）- Project Summary，December 2002。