2Basel Committee on Banking Supervision. 2008. Fair value measurement and modelling: An assessment of challenges and lessons learned from the market stress.
3Basel Committee on Banking Supervision. 2008. Supervisory guidance for assessing banks financial instrument fair value practices.
4FASB. 2006. Statement of Financial Accounting Standard No. 157, Fair Value Measurement.
5FASB. 2008. Proposed FASB Staff Position No157 -d, Determining the Fair Value of a Financial Asset in a Market That is Not Active.
6IASB. 2008. IASB Expert Advisory Panel: Measuring and disclosing the fair value of financial instruments in markets that are no longer active.
7SEC . 2008. SEC Office of the Chief Accountant and FASB Staff Clarifications on Fair Value Accounting.
8The Appraisal Foundation: USPAP Q&A, Vol. 11, No. 5,May 2009, available at : http://www.appraisalfoundation.org/ USPAPQ&A_ May2009.
