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5FASB.Participants’Accounting for Emissions Allowances under a"Cap and Trade",Program,EITF ABSTRACTS,Issue No.03-14,Date Discussed[EB/OL].http://www.fasb.org,2003.12.13.
6FASB.SUMMARY OF BOARD DECISIONS,November 18,2010FASB/IASB Joint Board Meeting[EB/OL].http://www.fasb.org/jsp/FASB/FASBContent_C/ActionAlertPage&cid=1176157930837.