NITTE Management Review

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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 Provisioning
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