TY - JOUR AU - Sriraman, V. P. AU - Kalyan, T. V. PY - 2020/12/22 Y2 - 2024/03/29 TI - Recognition, Disclosure and Management of Credit Risk in Banking: Credit Impairment Model JF - Nitte Management Review JA - NMR VL - 13 IS - 1&2 SE - Articles DO - 10.18311/nmr/2019–2020/v13i1&2/23684 UR - https://informaticsjournals.com/index.php/nmr/article/view/23684 SP - 1-10 AB - 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. ER -