Covid-19 puts IFRS9 loan provisioning at risk Alice Tchernookova January 25, 2020 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email The latest international financial reporting standard changed the rules for loan accounting but, now more than ever, these are being called into question Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login