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American Accounting Association
2000
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James M. Wahlen, James R. Boatsman, Robert H. Herz, Gregory J. Jonas, Krishna G. Palepu, Stephen G. Ryan, Katherine Schipper, Catherine M. Schrand, Douglas J. Skinner; Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value. Accounting Horizons 1 December 2000; 14 (4): 501–508. https://doi.org/10.2308/acch.2000.14.4.501
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