3SEC 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.
4Treasury Committee, House of Commons, UK. 2009. Banking Crisis : reforming corporate governance and pay in the City. 90.
5FCAG. 2009. Report of the Financial Crisis Advisory Group. 3-4.
62009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》.
7Allen, F. , & Carletti. E.. 2008. Mark - to - market accounting and liquidity pricing. Journal of Accounting and Economics, 45, 358 -378.
8Barth, M.. 2004. Fair values and financial statement volatility. In C. Borio, W. C. Hunter, G. G. Kaufman, & K. Tsatsaronis (Eds) , The market discipline across countries and industries. Cambridge, Massachusetts: MIT Press.
9ECB. 2004. Fair value accounting and financial stability. By ECB staff team lead by A. Enria. Occasional paper series, no. 13, April 2004.
10FSA. 2009. The Turner Review: A regulatory response to the global banking crisis. March. www. fsa. gov. uk.