Question
Which IFRS/Ind AS is discussed in the RBI's released
Discussion Paper on Introduction of Expected Credit Loss (ECL) Framework for Provisioning by Banks?Solution
Based on the experience of global banks in application of IFRS 9, Financial Instruments, and the application of Ind AS 109, Financial Instruments by Non-Banking Financial Companies (NBFCs) in India2, on 16 January 2023, RBI released a Discussion Paper on Introduction of Expected Credit Loss (ECL) Framework for Provisioning by Banks.
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