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1

Paterson, Ron. Off balance sheet finance. Basingstoke: Macmillan, 1993.

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2

Peasnell, K. V. Off-balance sheet financing. London: Certified Accountant Publications, 1988.

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3

Risks and reporting of off-balance-sheet (OBS) activities in commercial banking. New York: Garland Pub., 1994.

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4

Rutherford, B. A. The doctrine of substance over form. London: Certified Accountant Publications, 1988.

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5

Brakensiek, Sonja. Bilanzneutrale Finanzierungsinstrumente in der internationalen und nationalen Rechnungslegung: Die Abbildung von Leasing, Asset-Backet-Securities-Transaktionen und Special Purpose Entities im Konzernabschluss. Herne: Neue Wirtschaftsbriefe, 2001.

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6

1931-, Steinmann Heinrich, ed. Off-balance sheet financial instruments: Maximizing profitability and managing risk in financial services. Chicago, Ill: Probus Pub., 1994.

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7

N, Chorafas Dimitris. Off-balance sheet financial instruments: Maximizing profitability and managing risk in financial services. Chicago: Irwin Professional Pub., 1994.

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8

Are current financial accounting standards protecting investors?: Hearing before the Subcommittee on Commerce, Trade, and Consumer Protection of the Committee on Energy and Commerce, House of Representatives, One Hundred Seventh Congress, second session, February 14, 2002. Washington: U.S. G.P.O., 2002.

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9

Association, British Bankers. Off-balance-sheet instruments and other commitments and contingent liabilities: Statement of recommended accounting practice. London: British Bankers' Association, 1991.

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10

Bugmann, Daniel. Die Offenlegung von Ausserbilanzgeschäften: Ein Konzeptvorschlag unter Berücksichtigung der schweizerischen und internationalen Entwicklungen. Bern: P. Haupt, 1996.

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11

American Institute of Certified Public Accountants., ed. Illustrations of the disclosure of information about financial instruments with off-balance sheet risk and financial instruments with concentrations of credit risk: A survey of the application of FASB statement no. 105. New York, N.Y: American Institute of Certified Public Accountants, 1992.

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12

Li, Mathew Vincent. Can accounting standards prevent creative accounting from misleading the users of financial statements: A critical analysis of FRS5 and off balance sheet finance. Oxford: Oxford Brookes University, 2003.

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13

Board, Financial Accounting Standards. Disclosure of information about financial instruments with off-balance-sheet risk and financialinstruments with concentrations of credit risk: Proposed statement of financial accounting standards. Norwalk, Conn: FASB, 1989.

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14

Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. Washington, D.C: The Office, 1988.

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15

Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. Washington, D.C: The Office, 1988.

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16

Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. Washington, D.C: The Office, 1988.

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17

Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. Washington, D.C: The Office, 1988.

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18

Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. Washington, D.C: The Office, 1988.

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19

Morgan, Norman. Off Balance Sheet Finance Accounting. Woodhead-Faulkner, 1992.

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20

Joshua, Ronen, Saunders Anthony 1949-, Sondhi Ashwinpaul C, Vincent C. Ross Institute of Accounting Research., Salomon Brothers Center for the Study of Financial Institutions., and Leonard N. Stern School of Business., eds. Off-balance sheet activities. New York: Quorum Books, 1990.

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21

Hidden Financial Risk: Understanding Off Balance Sheet Accounting. Wiley, 2003.

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22

Ketz, J. Edward. Hidden Financial Risk: Understanding off-Balance Sheet Accounting. Wiley & Sons, Incorporated, John, 2003.

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23

Ketz, J. Edward. Hidden Financial Risk: Understanding off-Balance Sheet Accounting. Wiley & Sons, Incorporated, John, 2007.

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24

Lorensen, Leonard, and Hal G. Clark. Illustrations of the Presentation of Financial Information About Consolidated Nonhomogeneous Subsidiaries: A Survey of the Application of Fasb State (Financial Report Survey). Amer Inst of Certified Public, 1992.

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