"FASB. (2023). Accounting Standards Codification (ASC) 740 — Income Taxes. Norwalk, CT: Financial Accounting Foundation.

FASB. (2023). Accounting Standards Update (ASU) 2023-09: Income Taxes (Topic 740) — Improvements to Income Tax Disclosures. Norwalk, CT: Financial Accounting Standards Board.

AICPA. (2024). Audit and Accounting Guide: Income Taxes. New York, NY: American Institute of Certified Public Accountants.

IASB. (2023). IAS 12 — Income Taxes. In International Financial Reporting Standards (IFRS). London: IFRS Foundation.

Schroeder, R., Clark, M., & Cathey, J. (2022). Financial Accounting Theory and Analysis: Text and Cases (14th ed.). Hoboken, NJ: Wiley.

Epstein, B., Nach, R., & Bragg, S. (2024). Wiley GAAP 2024: Interpretation and Application of Generally Accepted Accounting Principles. Hoboken, NJ: Wiley.

Spiceland, J. D., Nelson, M. W., & Thomas, W. B. (2023). Intermediate Accounting (11th ed.). New York, NY: McGraw-Hill Education."