Chapter 1
1.Financial Accounting Standards Board (FASB); Concept Statement No. 5, Recognition and Measurement in Financial Statements of Business Enterprises.
2.www.sec.gov. Topic 13: Revenue in Financial Statements.
3.FASB Accounting Standards Codification (ASC) 605-10-S99, A2, ques. 1.
4.FASB ASC 605-15-05-3.
5.There are numerous examples to be found in SEC Topic 13: Revenue in Financial Statements
6.Accounting Standards Codification (ASC) 605-15-25
18.217.5.86