Cita APA (7a ed.)

Financial Accounting Standards Board. (1997). Statements of financial accounting concepts: Accounting standards (1996-97 ed.). John Wiley & Sons.

Cita Chicago Style (17a ed.)

Financial Accounting Standards Board. Statements of Financial Accounting Concepts: Accounting Standards. 1996-97 ed. New York [etc.]: John Wiley & Sons, 1997.

Cita MLA (9a ed.)

Financial Accounting Standards Board. Statements of Financial Accounting Concepts: Accounting Standards. 1996-97 ed. John Wiley & Sons, 1997.