5Financial Accounting Standards Board. 2006. Statement of Financial Accounting Standards No. 157 : Fair Value Measurement. www. fasb. org.
6Kirschenheiter, M. 1999. Optimal Contracting, Accounting Standards, and Market Structures. Contemporary Accounting Research, Vol. 16 No. 2:243-276.
7O Connell, V. 2007. Reflections on Stewardship Reporting. Accounting Horizons. Vol. 21 No. 2:215 -227.
8Rayman, R. A. 2007. Fair Value Accounting and the Present Value Fallacy: The Need for an Ahernative Conceptual Framework. The British Accounting Review, 39 : 211 - 225.
9Yufi Iriji. Theory of Accounting Measurement, 1979
