Bibliography

Basel Committee on Banking Supervision (2010) Basel III: A Global Regulatory Framework for More Resilient Banks and Banking Systems.

Basel Committee on Banking Supervision (2010) Guidance for National Authorities Operating the Countercyclical Capital Buffer.

International Accounting Standards Board (2010) IFRS 9 Hedge Accounting, Exposure Draft.

Ramirez, J. (2007) Accounting for Derivatives. John Wiley and Sons Ltd, Chichester, UK.