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5FASB.S.FASNo.157-f: Fair value measurements and disclosures(Topic 820) ,Measuring Liabilities at fair value[S]:http://www.fasb.org/ cs/B10bServer?bl0bcol---urldata&blobtable = Mung0Blobs&blobkey=id&b lobwhere=1175819710712&b10Bheader=application%2Fpdf.
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10Mary E.Barth, Leslie D.Hodder Stephen K.Stubben. Fair value accounting for Liabilities and Own Credit Risk [J].The Accounting Review, 2008,Vol.83, No.31:629-664.
