- Primary Financial Statements—Additional proposals on minimum line items 21A. Paper by Mary Barth, Ken Li and Charles McClure is cited. See also ACCA Report 2019 ‘The capitalisation debate: R&D Expenditure, disclosure quantity and quality, and stakeholder views’ by Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas and Fanis Tsoligkas.
- Primary Financial Statements—Unusual items 21B. The paper by Denise Jones and Kim Smith published in The Accounting Review in 2011 is cited. Preliminary work on this paper was presented as part of the KPMG IAAER Research Grants Program Round 1 - Research to inform standard setters.
- Primary Financial Statements—Unusual items 21B. Papers by Stephen Penman and by Asher Curtis, Sarah McVay and Ben Whipple are cited.
- Business Combinations under Common Control—Lenders and other creditors in BCUCC 23B. Several studies are cited, see page 12.