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Recognition, Disclosure and Management of Credit Risk in Banking: Credit Impairment Model


Affiliations
1 Bharathidasan Institute of Management, BHEL Complex, MHD Campus, Tiruchirapalli – 620014, Tamil Nadu, India
 

In the background of increasing stressed assets in the banking sector, regulators around the globe are looking into the possibility of adapting different credit impairment models by the banks. This paper details the problem and the recognition, disclosure and proper management of credit risk in Indian banking sector by taking into account the development of credit impairment models as detailed by FASB, IASB, IFRS and Ind AS.

Keywords

Banking, Credit Impairment Model, Credit Risk, Expected Credit Loss, IFRS, Ind-AS, Loss Provisioning
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  • https://www.bis.org/publ/qtrpdf/r_qt1703f.pdf

  • https://asc.fasb.org/imageRoot/39/84156639.pdf

  • https://www.federalreserve.gov/supervisionreg/topics/faq-new-accounting-standards-on-financialinstrumentscredit-losses.htm

  • https://www.fdic.gov/news/conferences/accounting/2018-presentations/cecl-midsize-large-bergenhallbw.pdf


Abstract Views: 383

PDF Views: 100




  • Recognition, Disclosure and Management of Credit Risk in Banking: Credit Impairment Model

Abstract Views: 383  |  PDF Views: 100

Authors

V. P. Sriraman
Bharathidasan Institute of Management, BHEL Complex, MHD Campus, Tiruchirapalli – 620014, Tamil Nadu, India
T. V. Kalyan
Bharathidasan Institute of Management, BHEL Complex, MHD Campus, Tiruchirapalli – 620014, Tamil Nadu, India

Abstract


In the background of increasing stressed assets in the banking sector, regulators around the globe are looking into the possibility of adapting different credit impairment models by the banks. This paper details the problem and the recognition, disclosure and proper management of credit risk in Indian banking sector by taking into account the development of credit impairment models as detailed by FASB, IASB, IFRS and Ind AS.

Keywords


Banking, Credit Impairment Model, Credit Risk, Expected Credit Loss, IFRS, Ind-AS, Loss Provisioning

References





DOI: https://doi.org/10.18311/nmr%2F2019%E2%80%932020%2Fv13i1%262%2F23684