[other]
European Union
/ EU Implementation of IFRS and the Fair Value Directive
[other]
Financial Accounting Standards Board
/ 2000
/ Preliminary Views on Major Issues Related to Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value
[confproc]
Financial Stability Forum
/ 2008
/ Report of the Financial Stability Forum on Enhancing Market and Institutional Resilience
[confproc]
CESR
/ 2008
/ CESR Statement: Fair Value Measurement and Related Disclosures of Financial Instruments in Illiquid Markets
[confproc]
IASB Expert Advisory Panel
/ 2008
/ Measuring and Disclosing the Fair Value of Financial Instruments in Markets that are no Longer Active
[confproc]
ICAEW
/ 2007
/ EU Implementation of IFRS and the Fair Value Directive
[other]
ICAEW
/ 2006
/ Information for Better Markets: Measurement in Financial Reporting
[other]
International Accounting Standards Board
/ 2005
/ Measurement Bases for Financial Accounting-Measurement on Initial Recognition
[journal]
Aboody, Daid
/ 1999
/ Revaluations of Fixed Assets and Future Firm Performance: Evidence from the UK
/ Journal of Accounting and Economics
26
: 149~178
[journal]
Allen, F.
/ 2008
/ Mark-to-Market Accounting and Liquidity Pricing
/ Journal of Accounting and Economics
45(2-3)
: 358~378
[confproc]
Ball, Ray
/ 2006
/ International Financial Reporting Standards(IFRS): Pros and Cons for Investors
/ International Accounting Policy Forum
/ Accounting and Business Research
: 5~27
[journal]
Barth, Mary E.
/ 1994
/ Fair Value Accounting: Evidence from Investment Securities and Market Valuation of Banks
/ The Accounting Review
69(1)
: 1~25
[journal]
Barth, Mary E.
/ 1995
/ Fair Value Accounting: Effects on Banks' Earnings Volatility, Regulatory Capital, and Value of Contractual Cash Flows
/ Journal of Banking and Finance
19
: 577~605
[journal]
Barth, Mary E
/ 1996
/ Value-Relevance of Banks' Fair Value Disclosures under SFAS 107
/ The Accounting Review
71(4)
: 513~537
[journal]
Barth, Mary E.
/ 1998
/ Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non Market-Based Value Estimates
/ Journal of Accounting Research
: 199~233
[book]
Barth, Mary E.
/ 2004
/ "Fair Values and Financial statement Volatility", in Market Discipline Across Countries and Industries
/ MIT Press
: 323~333
[journal]
Barth, Mary E.
/ 2006
/ Including Estimates of the Future in Today's Financial Statements
/ Accounting Horizons
20(3)
: 271~285
[journal]
Barth, Mary E.
/ 2008
/ Fair Value Accounting for Liabilities and Own Credit Risk
/ The Accounting Review
83(3)
: 629~664
[journal]
Danbolt, Jo
/ 2008
/ An Experiment in Fair Value Accounting: UK Investment Vehicles
17(2)
: 271~303
[journal]
Demski
/ 2008
/ Asset Revaluation Regulation with Multiple Information Sources
/ The Accounting Review
83(4)
: 869~891
[journal]
Dietrich
/ 2001
/ The Reliability of Investment Property Fair Value Estimates
/ Journal of Accounting and Economics
30
: 125~158
[journal]
Eccher
/ 1996
/ Fair Value Disclosures by Bank Holding Companies
/ Journal of Accounting and Economics
22
: 79~117
[other]
European Central Bank
/ 2004
/ Fair Value Accounting and Financial Stability
[journal]
Hilton
/ 2009
/ Inco Ltd.: Market Value, Fair Value, and Management Discretion
/ Journal of Accounting Research
41(1)
: 179~211
[confproc]
Herrmann
/ 2006
/ The Quality of Fair Value Measures for Property, Plant, and Equipment
/ Accounting Forum
: 43~59
[journal]
Hodder
/ 2006
/ Risk-Relevance of Fair-Value Income Measures for Commercial Banks
/ The Accounting Review
81(2)
: 337~375
[journal]
Hyde
/ 2002
/ Designations-What They Mean and How Difficult They are Obtain
/ Business Appraisal Practice
/ The Institute of Business Appraisers
: 23~38
[book]
Landsman
/ Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation
/ BIS
[journal]
Lipe, R.
/ 2002
/ Fair Valuing Debt Turns Deteriorating Credit Quality into Positive Signals for Boston Chicken
/ Accounting Horizons
16
: 169~182
[journal]
Merton
/ 1974
/ On the Pricing of Corporate Debt: The Risk Structure of Interest Rates
/ The Journal of Finance
29
: 449~470
[journal]
Nelson
/ 1996
/ Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107
/ The Accounting Review
71(2)
: 161~182
[journal]
Penman, S.
/ 2003
/ The Quality of Financial Statements: Perspectives from the Recent Stock Market Bubble
/ Accounting Horizons
17
: 77~96
[journal]
Plantin
/ 2008
/ Marking-to-Market: Panacea or Pandora's Box?
/ Journal of Accounting Research
46(2)
: 435~460
[journal]
Watts, Ross L.
/ 2003
/ Conservatism in Accounting Part I: Explanations and Implications
/ Accounting Horizon
17(3)
: 207~221
[journal]
Watts, Ross L
/ 2003
/ Conservatism in Accounting Part II: Evidence and Research Opportunities
/ Accounting Horizon
17(4)
: 287~301
[confproc]
Watts, Ross L.
/ 2006
/ What Has the Invisible Hand Achieved?
/ International Accounting Policy Forum
/ Accounting and Business Research
: 51~61