下面几篇文章或许对你有参考价值:
1、公允价值会计与市场波动
http://www.cnki.net/KCMS/detail/detail.aspx?QueryID=22&CurRec=1&recid=&filename=KJYJ201206004&dbname=CJFD2012&dbcode=CJFQ&pr=&urlid=&yx=&uid=WEEvREcwSlJHSldTTGJhYkhRalB0SmpISDVsUjFFSTdMSVpmc3FsYVZGUitIYStGSTcweHZzNlp2Q3JxV0crZi8ydz0=$9A4hF_YAuvQ5obgVAqNKPCYcEjKensW4IQMovwHtwkF4VYPoHbKxJw!!&v=MDMwOTMzcVRyV00xRnJDVVJMK2VadVJzRnluZ1dycklMaWZTWkxHNEg5UE1xWTlGWUlSOGVYMUx1eFlTN0RoMVQ=
2、金融危机与公允价值会计:源起、争论与思考
http://www.cnki.net/KCMS/detail/detail.aspx?QueryID=22&CurRec=17&recid=&filename=KJYJ200910004&dbname=CJFD2009&dbcode=CJFQ&pr=&urlid=&yx=&uid=WEEvREcwSlJHSldTTGJhYkhRalB0SmpISDVsUjFFSTdMSVpmc3FsYVZGUitIYStGSTcweHZzNlp2Q3JxV0crZi8ydz0=$9A4hF_YAuvQ5obgVAqNKPCYcEjKensW4IQMovwHtwkF4VYPoHbKxJw!!&v=MzExMDFYMUx1eFlTN0RoMVQzcVRyV00xRnJDVVJMK2VadVJzRnluZ1c3ek1MaWZTWkxHNEh0ak5yNDlGWUlSOGU=
3、公允价值会计能否放大银行体系的系统性风险
http://www.cnki.net/KCMS/detail/detail.aspx?QueryID=22&CurRec=22&recid=&filename=JRYJ201104009&dbname=CJFD2011&dbcode=CJFQ&pr=&urlid=&yx=&uid=WEEvREcwSlJHSldTTGJhYkhRalB0SmpISDVsUjFFSTdMSVpmc3FsYVZGUitIYStGSTcweHZzNlp2Q3JxV0crZi8ydz0=$9A4hF_YAuvQ5obgVAqNKPCYcEjKensW4IQMovwHtwkF4VYPoHbKxJw!!&v=MjYyOTk4ZVgxTHV4WVM3RGgxVDNxVHJXTTFGckNVUkwrZVp1UnNGeW5nVzd2TEx6L1NaTEc0SDlETXE0OUZiWVI=