圖書| 1. | Afterman, Allan B.。SEC Regulations of Public Companies。Prentice Hall。   |
| 2. | Bhat, Vasanthakumar N.。Banks and income smoothing: an empirical analysis。Lubin School of Business, Pace University。 |
| 3. | Banks and Savings institutions audit and accounting guide。AICPA。 |
| 4. | Deutsch, Gary M.、Mecimore, Charles D.。Bank Controller's Manual。Sheshunoff Information Services Inc.。 |
| 5. | Edward, James Don、Heagy, Cynthia Donnell。Principles of Bank Accounting & Reporting。American Bankers Association。 |
| 6. | Fitch, Thomas P.。Dictionary of Bank Terms。Barron's Educational Series, Inc.。 |
| 7. | Koltveit, James M.。Accounting for Banks。Matthew Bender。 |
| 8. | SEC Handbook--Rules and Forms for Financial statements and Related Disclosures。CCH Incorporated。 |
| 9. | (1999)。Sound Practices for Loan Accounting and Disclosure。Basel Committee on Banking Supervision。 |
| 10. | (1986)。Information on Independent Public Accountant Audits of Financial Institutions--Fact Sheet for the Chairman of the Subcommittee on Commerce, Consumer and Monetary Affairs, Committee on Government Operations, House of Representatives。United States General Accounting Office。 |
| 11. | (19920220)。Allowance for Loan and Lease Losses。Comptroller of the Currency。 |
| 12. | (19930729)。Allowance for Loan and Lease Losses for Federal Branches and Agencies。Comptroller of the Currency。 |
其他| 1. | (19931221)。Interagency Policy Statement on the Allowance for Loan and Lease Losses，Office of the Comptroller of the Currency：Federal Deposit Insurance Corporation：Federal Reserve Board：Office of Thrift Supervision。 |
| 2. | (19981124)。Interagency statement on Loan Loss Allowances，SEC：FDIC：FRB：OCC：OTS。 |
| 3. | (19990521)。Recent Developments Regarding Loan Loss Allowances，Board of Governors of the Federal Reserve System。 |
| 4. | (19990616)。Testimony of Witness for Financial Institutions Subcommittee Hearing on Loan Loss Reserves，U. S. House of Representatives。 |
| 5. | (19990323)。Joint Interagency Letter to financial institutions，SEC：FDIC：FRB：OCC：OTS。 |
| 6. | (19990712)。Joint Interagency Letter to financial Institutions，SEC：FDIC：FRB：OCC：OTS。 |
| 7. | (19990519)。Topic D-80 (5/99) --Application of FASB Statements No. 5 and No. 114 to a Loan Portfolio，SEC。 |
| 8. | (19990729)。Testimony of Arthur Levitt, Chairman, US. Securities and Exchange Commission Concerning Loan Loss Allowance before the Subcommittee on Securities Committee on Banking, Housing and Urban Affairs，United States Senate。 |