1. The requirements and guidance in IASB standards and interpretations dealing with similar and related issues
2. The definitions, recognition criteria, and measurement concepts for assets, liabilities, income, and expenses in the Framework for the Presentation of Financial Statements
3. The most recent pronouncements of other standard-setting bodies that use a similar conceptual framework to develop accounting standards
4. Other accounting literature and accepted industry practices, to the extent that these do not conflict with the sources in paragraph