2IASB. Exposure Draft-Financial Instruments: Amortised Cost and Impairment [ EB/OL ] . [ November 2009 ] . http://www.ifrs.org/NR/rdonlyres19C66BOE5-E177-4004-A20B-COO76FCC3BFB/O/ vbEDFllmpairment Nov09.pdf.
3IASB. Exposure Draft-Fair Value Option for Financial Liabilities [ EB/OL ] .[May 2010] http://www.iasb.org/NR/rdonlyres/ B72D8EBg-64D0-4766-9EEE-3A27EE2A9617/0/EDFairValueOptionforFinancialLiabilities_WEBSITE.pdf.
4FASB. Exposure Draft-Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities [ EB/OL ] .[May 2010] http://www.fasb.org/cs/BlobServer ?blobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhere = 1175820761372&blobheader=application/pdf.