Fair Valuation Issues and the Subprime Mortgage Debacle： Could Generally Accepted Accounting Principles Underlying the Historical Cost Method Have Prevented the Crisis？
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Fair Valuation Issues and the Subprime Mortgage Debacle： Could Generally Accepted Accounting Principles Underlying the Historical Cost Method Have Prevented the Crisis？
1BBC News. (2007). The downturn in facts and figures:US sub-prime. Retrieved from http://news.bbc.co.uk/2/hi/business/7073131.stm.
2CFO.com (2008, December 24). Best of 2008: Fair value. Retrieved from http://www.cfo.com/article.cfm/12833043.
3Financial Accounting Standards Board [FASB]. (2006) measurements. Statement of Financial Accounting Standards No. 157: Fair value Retrieved from http://www.gasb.org/cs/BlobServer?blobclo=urldata&blobtablc=MungoBlobs&blobkey=id&blobwhere= 1175820931833&bl obheader=application%2Fpdf.
4Financial Accounting Standards Board [FASB]. (2010). Financial instruments (Topic 825) and derivatives and hedging (Topic 815): Accounting for financial instruments and revisions to the accounting for derivative instruments and hedging activities. Retrieved from http://www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhere= 1175820761372&blobheader=applicatiort/pdf.
5Financial Accounting Standards Board [FASB]. (2011). Summary board decisions--Accounting for financial instruments: Classification and measurement. Retrieved from http://www.fasb.org/cs/ContentServer?site=FASB&c=FASBContent-C&pagename=FASB%2FFASBContent_C%2FProjectUpdatePage&cid= 1175801889654.
6Morgenson, G. (2010, October 19). How countrywide covered the cracks. The New York Times.
7U.S. Securities and Exchange Commission. (2008). SEC office of the chief accountant and FASB staff clarifications on fair value accounting. Retrieved from http://www.sec.gov/news/press/2008/2008-234.htm.
