3IASB. Discussion Paper -Credit Risk in Liability Measurement, 2009 ; 6.
4IASB. Staff paper accompanying Discussion Paper - Credit Risk in Liability Measurement, 2009;6.
5IASB. Exposure Drain-Fair Value Option for Financial Liabilities, 2010; 5.
6Christian Laux,Christian Leuz. The crisis of fair-value accounting:Making sense ofthe recent debafe [J]. Accounting, Organizations andSociety, 2009, (34):826-834.
7FASB.SFAC No.7: Using Cash Flow Information and Present Value in Accountlng Measurements[S].http://www.fasb.org/cs/ BlobServer?blobcot-Urldata&blobtable=Mu ngoBlobs&blobkey=id&blob where=1175820899624&blobheader=application%2Fpdf.
8FASBISFAS ,No.133: Accounting for Derivative Instruments and Hedging Activities[S].http://www.fasb.org/cs/BlobServer?blobcol=urldat a&blobtable=MungoBlobs&blobkey=id&blobwhere = 1175820927915&bl obheader=application%2Fpdf.
9FASB.SFAS No.157: Fair Value Measurement[S]. http://www.fasblorg/cs/BiobServer?blobcol=urldata&blobtable=MungoBlobs&blobk eg-id&blobwhere= 1-175820931833&blobheader=application%2Fpdf.
10FASB.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.
