3Board of Governors of the Federal Reserve System. 2004. Federal Reserve Board staff comments on the FASB fair value measurements proposal
4Basel Committee on Banking Supervision. 2004. Basel Committee comments on the IASB exposure draft of proposed "Amendments to IAS 39, Financial instrments: recognition and measurement-the fair value option"
5European Central Bank. 2004. Fair value accounting and financial stability. Occasional Paper serial
6FASB. 1999. Preliminary views: reporting financial instrument and related assets and liabilities at fair value
7Hodder, L. , P. Hopkins, J. Wahlen. 2003. Risk-Relevance of Fair Value Income Measurement for Commercial Banks.Working paper
8Lan M M, 2004. Accounting and financial stability. Financial Stability Review, 6:118-128
9Sylvie M. 2003. International accounting standardization and financial stability. Banque de France, 6: 132-153
10Yonetani, T. , Y. Katsuo. 1998. Fair value accounting and regulatory capital requirements-proceedings of a conference.Working paper. Federal Reserve Bank of New York-Economic Policy Review