References
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- Commission of the European Communities. (2003). Comments concerning certain Articles of the Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards and the Fourth Council Directive 78/660/EEC of 25 July 1978 and the Seventh Council Directive 83/349/EEC of 13 June 1983 on Accounting.
- Global Forum on Transparency and Exchange of Information for Tax Purposes. (2015). Supplementary peer review report, phase 2, implementation of the standard in practice. Cyprus: OECD.