References

Donker, H., 2014. Fair value accounting. CPA Chartered Professional Accountants, Canada.

Greenberg, M.D., E. Helland, N. Clancy and J. Dertouzos, 2013. Fair value accounting, historical cost and systematic risk. RAND Corporation. http://www.rand.org/pubs/research_reports/RR370.html.

IAS 39, 2011. Financial instruments: Recognition and measurement. International Accounting Standard (IAS). http://www.iasplus.com/en/standards/ias/ias39.

Lefebre, R., E. Simonova and M. Scarlat, 2009. Fair value accounting: The road to be most travelled. http://www.cga-canada.org/en-ca/ResearchReports/ca_rep_2009-12_fair_value_accounting.pdf.

Linner, S., 2011. Providing short-term relief by amending IAS 39. https://gupea.ub.gu.se/bitstream/2077/25744/1/gupea_2077_25744_1.pdf.

Nimer, K., M. Idris, S. Al-Okdeh and M. Nassar, 2011. Effect of the implementation of the IAS 39 on the jordanian investors. Int. Bus. Res., 4: 276-285.
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Nour, A.N., A. Abusabha and A. Al Kubeise, 2013. The fundamental issues with derivatives within the framework of international accounting Standards 39 and their responsibility for the current global financial crisis. J. Bus. Stud. Q., Vol. 4.

Serakibi, O., 2014. Please mind the GAAP between the historical cost and the fair value. Historical Costs Versus Fair Value. http://www.academia.ed/.

Spector, S., 2003. International Accounting Standard 39 (IAS 39), financial instruments: Recognition and measurement. CGA., Canada.. https://www.cga-pdnet.org/Non_VerifiableProducts/ArticlePublication/IFRS_E/IAS_39.pdf.