5APB. APB Opinion No.29:Accounting for Non-monetary Transactions[S]. 1973.
6Don Herrmann,Shahrokh M S,Wayne B T. The Quality of Fair Value Measures for Property,Plant and Equipment [J]. Accounting Forum,2006,30 (1) :43-59.
7Paul D L,Bryan H. International Accounting Standards Setting and U.S. Exceptionalism [J]. Critical Perspectives on Accounting, 2006,17(8) : 1007-1022.
二级参考文献8
1中华人民共和国财政部.企业会计准则[M].北京:中国财政经济出版社,2003..
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.