2Federation of European Accountants. FEE paper Bank Provisioning and Reserving A Comparison of Alternatives [ R ]. Brussels : FEE Executive, 2010.1 - 9.
3IASB. [ Exposure Draft ] IFRS. Financial Instruments : Amortised Cost and Impairment [ R ]. London : IASCF Depart- ment, 2009.3 - 7.
