Al Somali، F.، و Easter، J. (2011). An Evaluation of the Divergence and Convergence Linking the Saudi Organisation for Certified Public Accountants (SOCPA) and the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) (رسالة ماجستير غير منشورة). University of Hertfordshire، هاتفيلد. مسترجع من http://search.mandumah.com/Record/603796
Al Somali، Fatma، و Jon Easter. "An Evaluation of the Divergence and Convergence Linking the Saudi Organisation for Certified Public Accountants (SOCPA) and the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)" رسالة ماجستير. University of Hertfordshire، هاتفيلد، 2011. مسترجع من http://search.mandumah.com/Record/603796