Citace podle APA (7th ed.)

Financial Accounting Standards Board. (1980). Elements of financial statements of business enterprises. Financial Accounting Standards Board of the Financial Accounting Foundation.

Citace podle Chicago (17th ed.)

Financial Accounting Standards Board. Elements of Financial Statements of Business Enterprises. Stamford, Conn. (High Ridge Park, Stamford 06905): Financial Accounting Standards Board of the Financial Accounting Foundation, 1980.

Citace podle MLA (8th ed.)

Financial Accounting Standards Board. Elements of Financial Statements of Business Enterprises. Financial Accounting Standards Board of the Financial Accounting Foundation, 1980.

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