4FASB.Fair Value Measurement (Topic820). ASU NO.2011.04 . 2011
5IASB.Project Summary andFeedback Statement IFRS13Fair Value Measurement. http://www.ifrs.org/ . 2011
6IASB Expert Advisory Panel.Measuring and disclosing the fair value of financial instruments in markets that are no longer active. http://www.ifrs.org/ . 2008
5IASB. 2006. Fair Value Measurements-Part 1: Invitation to Comment and Relevant IFRS Guidance (Discussion Paper), November
6Khurana. I. K. , M. S. Kim. 2003. Relative Value Relevance of Historical Cost vs. Fair Value: Evidence from Bank Holding Companies. Journal of Accounting and Public Policy, 22 (1) : 19-42
4SEC, Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act of 2008: Study on Mark-To-Market Accounting, 2009:184-185.
5党红.评公允价值计量IFRS13(上)[J].首席财务官,2011,(10).
6FASB.SFAS 157 Fair Value Measurement[EB/OL].www.fasb.org,2006-09-15.
8IASB.IFRS 13 Fair Value Measurement[EB/OL].www.ifrs.org,2011-05-12.
9FASB.FASB Staff Position No.FAS157-4 DeterminingFair Value When the Volume and Level of Activity forthe Asset or Liability Have Significantly Decreased andIdentifying Transactions That Are Not Orderly[EB/OL].www.fasb.org,2009-04-09.
10IASB.Fair Value Measurement(Exposure Draft)[EB/OL].www.ifrs.org,2009-05-28.