¿Se debería aplicar el valor razonable a todos los instrumentos financieros? = Should full fair value model be applied to all financial instruments?: Opiniones y argumentos = Arguments and opinions
HODDER, L. D.; HOPKINS, P. E., y WAHLEN, J. E. 2006. Risk-relevance of fair-value income measures for commercial banks. The Accounting Review...
INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB). 2008. Discussion Paper: Reducing complexity in reporting fi nancial instruments. London.
INTERNATIONAL BANKING FEDERATION (IBFed). 2008. Accounting For Financial Instruments Conceptual Paper. http://www.bba.org.uk/content/1/c6/01/34/59/fair-...
INTERNATIONAL MONETARY FUND (IMF) (2008). Fair Value Accounting and Procyclicality. Global Financial Stability Report Chapter 3. http://www.imf.org/External/Pubs/FT/GFSR/2008/02/pdf/chap3.pdf...
KATZ, D. M. 2008. Playing Cat and Mouse with Fair Value. CFO Magazine http://www.cfo.com/article. cfm/11036385?f=related (Consultaod el...
LANDSMAN, W. R. 2006. Fair value accounting for fi nancial instruments: some implications for bank regulation. BIS Working Papers 209.
- 2007. Is fair value accounting information relevant and reliable? Evidence from capital market research. Accounting and Business Research...
LAUX, C., y LEUZ, C. 2009. The Crisis of Fair Value Accounting: Making Sense of the Recent Debate. Accounting, Organizations and Society,...
MADRAY, J. R. 2008. The Trend toward Fair Value Accounting. Journal of Financial Service Professionals May 08:16-18.
MILLER, P. 2008. Accounting for Subprime Investments: Denial is not a river un Egypt. http://www.glgroup. com/News/Accounting-for-subprime-...
MORALES DÍAZ, J., y VELILLA VELASCO, F. DE A. 2008. Valorar a precios de mercado. El País de los Negocios 16/11/2008, 44.
PENMAN, S. H. 2007. Financial Reporting Quality: is Fair Value a Plus or a Minus? Accounting and Business Research. Special Edition: International...
PLATIN, G.; SAPRA, H., y SONG SHIN, H. 2004. Fair Value Reporting Standards and Market Volatility http://faculty.chicagobooth.edu/haresh.sapra/...
POON, W. W. 2004. Using Fair Value Accounting for Financial Instruments. American Business Review, 22 (1), 39-41.
SECURITIES AND EXCHANGE COMMISSION (SEC). 2001. Letter from SEC Chief Accountant to Joint Working Group of Standard Setters (c/o Tim Lucas,...
- 2005. Report and Recommendations Pursuant to Section 401 (c) of the Sarbanes-Oxley Act of 2002 On Arrangements with Off-Balance Sheet Implications,...
- 2008. Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act of 2008: Study on Mart To-Market Accounting...
VINT́LS, J. 2008. Improving Fair Value Accounting. Financial Stability Review 12:121-130.