The search results provide excellent external link candidates:
- History of Accounting: Multiple sources mention Luca Pacioli and the origin of double-entry bookkeeping. I'll use a strong, general source.13 "Luca Pacioli and the Birth of Modern Accounting - Bowman & Company, LLP" seems good.
- IFRS Definition of Liabilities:12 "Definition of a liability - IFRS Foundation" is a direct source from the IFRS Foundation. Perfect.
- SEC Reporting Liabilities/Regulation S-X:11 "Financial Reporting Manual - SEC.gov" and10 "§ 210.6-04 Balance sheets. - Viewpoint: PwC" (PwC provides the text of the SEC regulation) are relevant. I'll use sec.gov for direct regulatory context.
- Criticism of Liability Accounting/Off-Balance Sheet: 9"Enron Corporation - Financial Scandals, Scoundrels & Crises" and 8"Improper off-balance-sheet transactions: Enron, Satyam and Olympus Examples" are strong for discussing issues like off-balance-sheet financing related to Enron. I'll pick one that focuses directly on the misuse or implications. 7from WallstreetZen (a financial education site) looks promising, or 6which is also a financial history site. Let's go with 5which is more broadly focused on the scandal itself as a case study for off-balance-sheet issues.
Verified External Links:
- History: Luca Pacioli and the Birth of Modern Accounting
- IFRS Definition: Conceptual Framework: Definition of a liability (This is a PDF directly from IFRS, which is fine as it's official and readable).
- SEC Reporting: Financial Reporting Manual - SEC.gov (This is a section within the SEC's manual, relevant to reporting)
- Criticism/Limitations: Enron Corporation - Financial Scandals, Scoundrels & Crises (This details the off-balance-sheet misuse).
Now I can build the LINK_POOL and then write the article.
LINK_POOL (Internal - 15 unique slugs)