2SEC Staff. 2008. Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act of 2008 : Study on Mark - To - Market Accounting. 2-3.
3Treasury Committee, House of Commons, UK. 2009. Banking Crisis : reforming corporate governance and pay in the City. 90.
4FCAG. 2009. Report of the Financial Crisis Advisory Group. 3-4.
52009年5月28日,国际会计准则理事会.《征求意见稿-公允价值计量》.
6Declaration of the Summit on Financial Markets and the World Economy, November 2008.
7Emergency Economic Stabilization Act of 2008, Section 132, 133.
8FASB. 1991. SFAS107, Disclosures about Fair Value of Financial Instruments.
9FASB. 1998. SFAS133, Accounting for Derivatives and Hedging Activities.
