3CFA Institute Centre (2008). Fair Value Reporting [ DB/OL]. http://www. cfainstitute. org/centre/ topics/reporting/official/fair_value_reporting.html.
4Ball, R. International Financial Reporting Standards (IFRS) : Pros and Cons for Investors [ J]. Accounting and Business Research, 2006, ( 36 ) ( Special Issue ) : 5 - 27.
5Watts, R. L. What Has the Invisible Hand Achieved ? [J]. Accounting and Business Research, International Accounting Policy Forum,2006,51 -61.
6Watts, R. L. , Zimmerman, J. L. Towards a Positive Theory of the Determination of Accounting Standards [ J ]. Accounting Review, 1978,53 ( 1 ) : 112 - 133.
7European Central Bank. Fair Value Accounting and Financial Stability, Occasional paper series [ DB/OL]. 2004, (13) ,www. ecb. int.
8Bartov, E. , Bodnar, G. M. Alternative Accounting Methods, Information Asymmetry and Liquidity: Theory and Evidence [J]. The Accounting Review, 1996, (71) :397 -418.
9Muller, K, Riedl, E. , Scllhorn, T. Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry[R]. Working Paper, 2009-033 Harvard Business School.
10Christensen, H. B. , Nikolaev, V. Who Uses Fair - Value Accounting for Non -Financial Assets Following IFRS Adoption [ DB/OL]. 2008 -08 ,www. ssrn. com.
