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Download practical ECL publications for regulatory and accounting review.

Use these publications to frame RBI ECL implementation, compare regulatory and Ind AS 109 lenses, and support sharper internal review conversations.

Regulatory briefing
01

ECL Summary of RBI Circular dated 27 April 2026

A concise briefing on the RBI Expected Credit Loss circular, written for finance, risk, governance, and implementation teams that need a practical reading of the requirements.

Comparative analysis
02

RBI ECL vs Ind AS 109 Comparative Analysis

A side-by-side publication for teams comparing RBI ECL expectations with Ind AS 109 methodology, controls, staging, modelling, and reporting implications.

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Current publications available to registered users.

Each file is a PDF publication prepared for teams working through ECL regulatory interpretation, methodology comparison, governance, and implementation planning.

PDF briefing461 KB

ECL Summary of RBI Circular dated 27 April 2026

A concise briefing on the RBI Expected Credit Loss circular, written for finance, risk, governance, and implementation teams that need a practical reading of the requirements.

Best for

Banks, NBFCs, finance teams, risk teams, and ECL programme owners

  • Regulatory context and implementation implications
  • Expected governance and documentation focus areas
  • Practical reading for ECL operating teams
Register to download
PDF analysis931 KB

RBI ECL vs Ind AS 109 Comparative Analysis

A side-by-side publication for teams comparing RBI ECL expectations with Ind AS 109 methodology, controls, staging, modelling, and reporting implications.

Best for

Finance leadership, risk leadership, audit teams, and methodology owners

  • Comparison of regulatory and accounting lenses
  • Key judgement areas for implementation planning
  • Governance implications for review-ready ECL processes
Register to download