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References :
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12. Trussel and Laura C.Rose , "Fair Value Accounting and The Current
Financial Crisis " , The CPA Journal , June 2009, Vol 79 , Iss 6 ,
available from www.proquest.com .
13. Zhou , " Does Fair Value Accounting for Derivatives Improve
Earning Quality? " , 2009, available from www.proquest.com.
14. Shaffer , Sanders , " Fair Value Accounting : Villain Or Innocent
Victim ", Working Paper , January 31, 2010 , available from
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15. Zadeh and Meeks , " Bank failure, mark-to-market and the financial
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