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Arindam Bandyopadhyay

Arindam Bandyopadhyay

Arindam Bandyopadhyay

Arindam Bandyopadhyay is Professor, National Institute of Bank Management

Arindam Bandyopadhyay is Professor, National Institute of Bank Management

Arindam Bandyopadhyay

Transitioning to ECL framework: A move towards expected loss-based norms

The forward-looking ECL-based allowance (or provision) is applied at origination and for all subsequent reporting periods to financial assets till derecognition

Transitioning to ECL framework: A move towards expected loss-based norms
Updated On : 24 Oct 2025 | 12:12 AM IST