2J. David Spiceland, James F. Sepe, Lawrence A. Tomassini. 2004. Intermediate accounting. 3rd ed. Irwin: Mc Graw-Hill, 478 - 185.
3FAS153 : Exchanges of Nonmonetary Assets. FASB.
4APB29: Acounting for Nonmonetary Transactions. FASB.
5IAS16: Property, plant and Equipment. IASB.
6IAS38 : Intangible Assets. IASB.
7Aboody, D. , M. E. Barth, and R. Kasznik. 1999. Revaluation of fixed assets and future firm performance: evidence from the UK. Journal of accounting and Economics 26 (January) : 149 - 178
8Alciatore M. , P. Easton, N. Spear. 2000. Accounting for the impairment of long-lived assets: evidence from the petroleum industry. Journal of Accounting and Economics 29, 151-172
9Barth, M. E. 1994. Fair value accounting: evidence from investment securities and the market valuation of banks. The Accounting Review. Vol. 69, No. 1, January.
10Barth, M. E. , W. H. Beaver, and W. R. Landsman. 1996. Value-relevance of hanks' fair value disclosures under SFAS 107. The Accounting Review 71 (October): 513 -537.
