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

Authors

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

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

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.

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