1FASB, SFAS 159 The Fair Value Option for Financial Assets and Financial Liabilities, 2007.
2IASB,IAS 39 Financial Instruments:Recognition and Measurement, 2005.
3FASB.The Fair Value Option for Financial Assets and Financial Liabilities[].SFAS.2007
4Arlette C Wilson,,and Beverly Marshall.How the Fair Value Option Will Simplify Accounting for Some Hedging Transactions[].Journal of CPA.2007
5.Financial Instruments:Recognition and Measurement[].IASBIAS.2005
6IASB.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
