4FASB. 2009. Technical plan and project update, Improvements to Recognition and Measurement -Joint Project of the IASB and FASB, http: //www. fasb. org. 20090715.
6IASB. 2009. Request for Information - Financial Instruments : Impairment of Financial Assets. 200906.
7IASB. 2009. Exposure Draft- Financial Instruments: Classification and Measurement. 200907.
8J. P. Morgan. 2009. Accounting issues : FASB Unveils Key Aspects of Plan to Overhaul Financial Instrument and Loan Accounting. North America Equity Research, 0706.
9Declaration of the Summit on Financial Markets and the World Economy, November 2008.
10Emergency Economic Stabilization Act of 2008, Section 132, 133.
