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上述这些准则均可从www.fasb.org和www.ifrs.org网站获取。就公允价值的会计处理和无形资产估值而言，下列书籍提供了更多的相关信息：
·AICPA Accounting&Valuation Guide，Assets Acquired to Be Used in Research and Development Activities（New York：American Institute of Certified Public Accountants，Inc.，2013）.
·Appraisal Foundation–Best Practices Series：
·The Identification of Contributory Assets and Calculation of Economic Rents，2010.
·The Valuation of Customer-Related Assets，2016.
·The Measurement and Application of Market Participant Acquisition Premiums，2017.
·Valuation of Contingent Consideration，2018.
·King，Alfred M.，Executive’s Guide to Fair Value：Profiting from the New Valuation Rules（Hoboken，NJ：Wiley，2008）.
·Mard，Michael J.，James R.Hitchner，and Steven D.Hyden，Valuation for Financial Reporting：Fair Value，Business Combinations，Intangible Assets，Goodwill，and Impairment Analysis（Hoboken，NJ：Wiley，2010）.
·Mard，Michael J.，Steven D.Hyden，and Edward W.Trott，Business Combinations with SFAS 141R，157，and 160：A Guide to Financial Reporting（Hoboken，NJ：Wiley，2009）.
·Pellegrino，Michael，BVR’s Guide to Intellectual Property Valuation，2nd ed.（Portland，OR：Business Valuation Resources，2012）.
·Razgaitis，Richard，Valuation and Dealmaking of Technology-Based Intellectual Property（Hoboken，NJ：Wiley，2009）.
·Reilly，Robert F.，and Robert P.Schweihs，Guide to Intangible Asset Valuation（New York：American Institute of Certified Public Accountants，Inc.，2013）.
·Smith，Gordon V.，and Susan M.Richey，Trademark Valuation：A Tool for Brand Management（Hoboken，NJ：Wiley，2013）.
·Smith，Gordon V.，and Russell L.Parr，Intellectual Property：Valuation，Exploitation，and Infringement Damages（Hoboken，NJ：Wiley，2005）.
·Smith，Gordon V.，and Russell L.Parr，Valuation of Intellectual Property and Intangible Assets，3rd ed.（Hoboken，NJ：Wiley，2004）.
·Zyla，Mark L.，Fair Value Measurements：Practical Guidance and Implementation，3rd ed.（Hoboken，NJ：Wiley，2018）.