André, Paul; Cazavan-Jeny, Anne; Dick, Wolfgang; … - In: Accounting in Europe 6 (2009) 1, pp. 3-24
The paper sets out to analyse the effects of the financial crisis on the international standard-setter in 2008 and the attempts made to shoot the messenger -- to blame IAS 39 for creating the crisis for reporting unrealised losses, rather than the cause being bankers making bad investment...