1. Response to the FASB preliminary views: Reporting financial instruments and certain unrelated assets and liabilities at fair value;AAA FASC (American Accounting Association Financial Accounting Standards Committee);Accounting Horizons,2000
2. Response to the FASB’s exposure draft on fair value measurements;AAA FASC (American Accounting Association Financial Accounting Standards Committee);Accounting Horizons,2005
3. Fair-value accounting: A cautionary tale from Enron;Benston;Journal of Accounting and Public Policy,2006
4. Worldwide Financial Reporting: The Development and Future of Accounting Standards;Benston,2006
5. FASB (Financial Accounting Standards Board), 2006. Fair value measurements. Statement of Financial Accounting Standards No. 157, September.