The first step towards rating of banks in India was taken up in 1995, when the Reserve Bank of India established the S Padmanabhan Committee to take a...
What is the relevancy of IFRS? The IFRS is relevant to the extent that the financial statements as per the international standards would make the comparisons of the...
IFRS is principles based set of accounting standards developed by the International Accounting Standards Board (IASB), an independent group of 15 experts. IFRS is steadily becoming the global...
There are three kinds of risks associated with the banking viz. Credit Risk, Market Risk and Operational Risk. Credit Risk Credit risk is risk of loss arising from...
The Basel III Guidelines are based upon 3 very important aspects which are called 3 pillars of the Basel II. These 3 pillars are Minimum Capital Requirement, Supervisory...
The Basel-I defined two tiers of the Capital in the banks to provide a point of view to the regulators. The Tier-I Capital is the core capital while...
Basel Committee on Banking Supervision is an institution of Governors of the Central Banks of “G-10” nations and was formed in 1974. It has 27 members viz. Argentina,...
CRAR is the acronym for capital to risk weighted assets ratio, a standard metric to measure balance sheet strength of banks. BASEL I and BASEL II are global...
We all know that Capital refers to the assets which are capable of generating income and which have themselves been produced. This is one of the four factors...
The Narasimham Committee was established under former RBI Governor M. Narasimham in August 1991 to look into all aspects of the financial system in India. The report of...
