Yallapragada, RamMohan R. “Incorporating International Financial Reporting Standards Into The United States Financial Reporting System: Timeline And Implications”. International Business & Economics Research Journal (IBER) 11, no. 3 (February 15, 2012): 283-290. Accessed September 3, 2020. https://clutejournals.com/index.php/IBER/article/view/6860.