1FASB.The Fair Value Option for Financial Assets and Financial Liabilities[].SFAS.2007
2Arlette C Wilson,,and Beverly Marshall.How the Fair Value Option Will Simplify Accounting for Some Hedging Transactions[].Journal of CPA.2007
3.Financial Instruments:Recognition and Measurement[].IASBIAS.2005
4IASB.Press Release:IASB Issues Amendment to The Fair Value Option in Financial Instruments Standard. http://w w w.i a s p l u s.c o m/pressreI/0506prfairvalueoption.pdf . 2005