ECL is undoubtedly a significant improvement over past provisioning frameworks, and with thoughtful adjustments, it can deliver even greater value, writes Srinath Sridharan The RBI has been actively ...

Auditors and others that deal with a company’s financial statement will experience new challenges as a result of implementation of new financial reporting standards requiring reporting of expected ...

CareEdge Ratings says RBI’s new provisioning framework may trim capital adequacy by up to 70 basis points, but lenders are well-positioned to absorb the impact The Reserve Bank of India’s proposed ...

Banks should adjust their economic capital and loan loss reserves to reflect the forecasting risk in expected credit loss models, according to two credit risk modelling experts. They fear expected ...