Financial reporting and financial crises : the case for measuring financial instruments at fair value in the financial statements

A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial assets pass the market test?"

Linsmeier, Thomas J., (2013)

Revised model for presentation in statement(s) of financial performance : potential implications for measurement in the conceptual framework

Linsmeier, Thomas J., (2016)

Moving the Conceptual Framework Forward : Accounting for Uncertainty

Barker, Richard, (2020)