FINANCIAL REPORTING - Extraordinary Items Share Exclusive Company - FASB Statement no. 145 has made extraordinary items less common, but they have not disappeared entirely. The authors review which events qualify for extraordinary treatment under the more restrictive criteria.

Critical Accounting Policy Disclosures for Financial Institutions - When elements of uncertainty about future events and materiality align, a critical accounting policy is most likely to result.

Henry, Theresa F., (2006)

Deregulation and voluntary disclosure by the airlines : a case study

Gelb, David S., (2008)

Deregulation and Voluntary Disclosure by the Airlines : A Case Study

Gelb, David, (2008)