Recognition, Disclosure and Management of Credit Risk in Banking: Credit Impairment Model
Authors
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Bharathidasan Institute of Management, BHEL Complex, MHD Campus, Tiruchirapalli – 620014, Tamil Nadu
V. P. Sriraman -
Bharathidasan Institute of Management, BHEL Complex, MHD Campus, Tiruchirapalli – 620014, Tamil NaduT. V. Kalyan
DOI:
https://doi.org/10.18311/nmr/2019–2020/v13i1&2/23684Keywords:
Banking, Credit Impairment Model, Credit Risk, Expected Credit Loss, IFRS, Ind-AS, Loss ProvisioningAbstract
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.References
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
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Published
2020-12-22
How to Cite
Sriraman, V. P., & Kalyan, T. V. (2020). Recognition, Disclosure and Management of Credit Risk in Banking: Credit Impairment Model. Nitte Management Review, 13(1&2), 1–10. https://doi.org/10.18311/nmr/2019–2020/v13i1&2/23684
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