1. Abad J.andSuárez J.2017 ‘Assessing the Cyclical Implications of IFRS 9 – A Recursive Model’ ESRB Occasional Paper Series No. 12 European Systemic Risk Board (ESRB) European System of Financial Supervision. Available at:https://www.econstor.eu/bitstream/10419/193607/1/esrb-op-12.pdf accessed 20 April 2020.
2. Regulatory Lenience Over COVID‐19 Must Be Carefully Judged;Angeloni I.;Risk.net,2020
3. Australian Accounting Standards Board and Auditing and Assurance Standards Board2020 The Impact of Coronavirus on Financial Reporting and the Auditor's Considerations Joint FAQ March. Available at:https://www.auasb.gov.au/admin/file/content102/c3/AASB19009_COVID19_FA.pdf accessed 6 April 2020.
4. Bank of England2020 Letter from Sam Woods ‘Covid‐19: IFRS 9 Capital Requirements and Loan Covenants’ 25 March. Available at:https://www.bankofengland.co.uk/-/media/boe/files/prudential-regulation/letter/2020/covid-19-ifrs-9-capital-requirements-and-loan-covenants.pdf?la=en&hash=77F4E1D06F713D2104067EC6642FE95EF2935EBD accessed 7 April 2020.
5. Basel Committee on Banking Supervision2020 Measures to Reflect the Impact of COVID‐19 3 April. Available at:https://www.bis.org/bcbs/publ/d498.pdf accessed 7 April 2020.