2FASB. 2009. Technical plan and project update, Improvements to Recognition and Measurement -Joint Project of the IASB and FASB, http: //www. fasb. org. 20090715.
4IASB. 2009. Request for Information - Financial Instruments : Impairment of Financial Assets. 200906.
5IASB. 2009. Exposure Draft- Financial Instruments: Classification and Measurement. 200907.
6J. P. Morgan. 2009. Accounting issues : FASB Unveils Key Aspects of Plan to Overhaul Financial Instrument and Loan Accounting. North America Equity Research, 0706.
7IASC. ED 40 Accounting for Financial Instruments[R]. 1991.
8IASC. ED 48 Financial Instruments[ R]. 1994.
9IASC. ED 62 Financial Instruments: Recognition and Measurement [ R ]. 1998.
10IASC. IAS 39 Financial Instruments: Recognition and Measurement [ R ]. 1999.
