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

Jump To References Section

Authors

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

DOI:

https://doi.org/10.18311/nmr/2019–2020/v13i1&2/23684

Keywords:

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

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.

Downloads

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

Issue

Volume 13, Issue 1&2, January-December 2019-2020

Section

Articles

 

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