7David Tweedie. 2002. Statement of Sir David Tweedie before the committee on banking, housing and urban affairs of the United States senate. Available at: http: //www. iasb. org/uploaded_ files.
8David Tweedie. 2004. Statement of Sir David Tweedie before the committee on banking, housing and urban affairs of the United States senate. Available at: http: //banking. senate, gov/_ files/tweedie. pdf.
9IASB. 2005. IAS 39 Financial Instruments: Recognition and measurement Available at: http: //www. iasplus. com/stand-ard/ias39. htm .
10SEC. 2003. Study Pursuant to Section 108 (d) of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System. Available at: http: //www. sec. gov/news/studies/pdnciplcsbasedstand. htm.
