1ABA. Letter to SEC (EB/OL). www.aba.com/Press+Room/ 093008 Fair Value Accounting, 2008.
2Herz. Lessons Learned, Relearned, and Relearned Again from the Credit Crisis-Accounting and Beyond (EB/OL). www.fasb.org/ articles&reports/12-08-08 herz speech, pdf, 2008.
4Seidman. "What Is Fair Value Accounting and Why Are People Concerned about it?" (presentation) (EB/OL). www.aei.org/ event 1704/, 2008.
5Miller B.W..The Role of Fair Value Accounting in the Subprime Mortgage Meltdown (J/OL). www.journalofaceountaney.com/ Issues/2008/May/, 2008.
6SEC. Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilizaion Act of 2008: Study on Mark-To-Market Accounting(EB/OL). www.sec.gov, 2008.
7Reinhart R.. "What Is Fair Value Accounting and Why Are People Concerned about It?" (presentation) (EB/OL). www.aei.org/event 1704/, 2008.
8FASB.Statement of Financial Accounting Standards No.157-Fair Value Measurements[S ],2006.
