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  1. Комментарий к письму Минфина России от 23.11.2006 № 03-11-04/3/501. "Консультант. Комментарии к документам для бухгалтера", № 4, февраль 2007.
  2. Комментарий к письму Минфина РФ от 23 ноября 2006. № 03-11-04/3/501. А. С. Степанова, "Нормативные акты для бухгалтера", № 1, январь 2007.

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