Refine your search
Collections
Co-Authors
Journals
Year
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All
Kalyan, T. V.
- Recognition, Disclosure and Management of Credit Risk in Banking: Credit Impairment Model
Abstract Views :386 |
PDF Views:102
Authors
Affiliations
1 Bharathidasan Institute of Management, BHEL Complex, MHD Campus, Tiruchirapalli – 620014, Tamil Nadu, IN
1 Bharathidasan Institute of Management, BHEL Complex, MHD Campus, Tiruchirapalli – 620014, Tamil Nadu, IN
Source
NITTE Management Review, Vol 13, No 1&2 (2020), Pagination: 1-10Abstract
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 ProvisioningReferences
- 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