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Explore the RVSBELL Analytics blog for accounting, audit, banking, ECL, lease, hedge, and financial reporting articles. Choose a category or search by accounting standard, topic, or article title.
Articles include worked examples, explanations of accounting treatments, and commentary on regulatory developments. Check the publication or update date when using older material. For a structured ECL reading path, explore the framework modules; for book introductions and reviews, visit publications.
369 articles
10 Must-Have Features in Lease Accounting Software
Compare lease accounting software using 10 essential features for contracts, calculations, modifications, journals, disclosures, controls and integrations.
11 ECL Model Validation Tests Auditors and Reviewers Expect
Review 11 essential ECL model validation tests covering data, design, PD, LGD, EAD, SICR, scenarios, backtesting, overlays and implementation.
12 SICR Indicators Every Bank and NBFC Should Monitor
Review 12 quantitative and qualitative SICR indicators for timely Stage 2 identification under Ind AS 109 and IFRS 9.
10 ECL Reports and Working Papers to Prepare Before the Auditor Arrives
Prepare these 10 ECL reports and working papers before audit, covering data, staging, assumptions, scenarios, overlays, validation, movements and disclosures.
10 Controls Every Audit-Ready ECL Process Should Have
Review 10 essential controls for an audit-ready Ind AS 109 or IFRS 9 ECL process, from source data and SICR to overlays, journals and disclosures.
Ind AS treatment of interest on loans
Understand loan interest under Ind AS: effective interest rates, fees, stressed loans, RBI prudential rules, restructuring and borrowing-cost capitalisation.
The 12-Point ICAAP Readiness Checklist for NBFCs
Use this 12-point ICAAP readiness checklist to review NBFC governance, material risks, capital planning, stress testing, controls and Board approval.
7 Methods for Calculating ECL on Trade Receivables—Compared
Compare seven methods for calculating ECL on trade receivables, including provision matrices, loss rates, roll rates, vintage analysis and individual assessment.
The 15-Point Ind AS 109 ECL Software Evaluation Checklist
Compare Ind AS 109 ECL software using this 15-point checklist for data, staging, models, overlays, controls, audit evidence and reporting.
12 Ind AS 116 Lease Accounting Journal Entries—with Worked Examples
See 12 Ind AS 116 lease accounting journal entries covering initial recognition, payments, interest, depreciation, modifications, termination and impairment.
Part 1: Regulatory Expectations for ECL on Trade Receivables under Ind AS 109
Explore regulatory expectations for trade receivables ECL under Ind AS 109, including lifetime loss estimates, governance and supporting documentation.
Accounting and Provisioning by Urban Co-operative Banks
Urban Co-operative Banks (UCBs) should recognize income on an accrual basis for: Government Securities and corporate bonds with regular interest payments and no arrears.
Accounting and Provisioning in AIFIs – Basel III
AIFIs should recognize income on an accrual basis for specific securities, including those guaranteed by the Central or State Government, provided interest is regularly serviced and not in arrears.
Balance Sheet Disclosure Guidelines for NBFCs in Middle Layer and Above
NBFCs must include certain items in their Notes to Accounts (NTA). These are additional to other disclosure requirements.
Capital Charge for Credit Risk – Basel III
In banking, managing credit risk is crucial, especially when it involves large amounts of money. The Standardized Approach is often used, where external credit ratings guide how much risk each credit carries.
Capital Charge for Market Risk – Basel - III
Market risk refers to the possibility of financial loss due to changes in market prices. It affects both on-balance sheet and off-balance sheet positions.
Classification of Investments
Urban Co-operative Banks (UCBs) must organize their investment portfolio, including both SLR and non-SLR securities, into three groups: 'Held to Maturity' (HTM), 'Available for Sale' (AFS), and 'Held for Trading' (HFT).
Credit Risk Mitigation – Basel III
In the realm of credit risk mitigation, when a financial institution (AIFI) invests in a security with a specific rating from an approved agency, the risk weight of that investment reflects the rating.
Directions for NBFC - Micro Finance MFIs
Non-Banking Financial Company – Micro Finance Institutions (NBFC-MFIs) and other NBFCs offering microfinance loans must follow specific guidelines. These are in addition to the general instructions they already comply with.
Disclosures in Financial Statements – Notes to Accounts of NBFCs
The disclosure formats provided here are designed for all types of Non-Banking Financial Companies (NBFCs), including Investment and Credit Companies, Housing Finance Companies, and Core Investment Companies.
Early Recognition of Financial Distress
Non-Banking Financial Companies (NBFCs) must quickly identify signs of stress in loan accounts. On detecting a default, these accounts should be categorized as special mention accounts (SMA) based on the duration of overdue payments.
Elements of Regulatory Capital – Basel III
The regulatory capital is divided into two main types: Tier 1 and Tier 2. Tier 1 Capital, also known as going-concern capital, includes Common Equity Tier 1 and Additional Tier 1 capital. Tier 2 Capital, or gone-concern capital, is another…
Exemptions, Interpretations and Repeal – Basel III
The Reserve Bank has the authority to offer flexibility when it comes to following these Directions. If it finds that there's a significant reason - like preventing hardship or for other fair reasons - it can decide to give more time to an…
Fit and Proper Criteria for Directors of NBFCs
NBFCs need to ensure their Directors are suitable for their roles. This involves checking their qualifications, expertise, track record, and integrity.
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- 10 Must-Have Features in Lease Accounting Software
- 11 ECL Model Validation Tests Auditors and Reviewers Expect
- 12 SICR Indicators Every Bank and NBFC Should Monitor
- 10 ECL Reports and Working Papers to Prepare Before the Auditor Arrives
- 10 Controls Every Audit-Ready ECL Process Should Have
- Ind AS treatment of interest on loans
- The 12-Point ICAAP Readiness Checklist for NBFCs
- 7 Methods for Calculating ECL on Trade Receivables—Compared
- The 15-Point Ind AS 109 ECL Software Evaluation Checklist
- 12 Ind AS 116 Lease Accounting Journal Entries—with Worked Examples
- Part 1: Regulatory Expectations for ECL on Trade Receivables under Ind AS 109
- Accounting and Provisioning by Urban Co-operative Banks
- Accounting and Provisioning in AIFIs – Basel III
- Balance Sheet Disclosure Guidelines for NBFCs in Middle Layer and Above
- Capital Charge for Credit Risk – Basel III
- Capital Charge for Market Risk – Basel - III
- Classification of Investments
- Credit Risk Mitigation – Basel III
- Directions for NBFC - Micro Finance MFIs
- Disclosures in Financial Statements – Notes to Accounts of NBFCs
- Early Recognition of Financial Distress
- Elements of Regulatory Capital – Basel III
- Exemptions, Interpretations and Repeal – Basel III
- Fit and Proper Criteria for Directors of NBFCs
- Flexible Structuring of Long Term Project Loans to Infrastructure and Core Industries
- Guidance for computation of ECL - NFRS-9
- Guidelines for Credit Default Swaps - NBFCs as Users
- Guidelines for Entry of NBFCs into Insurance
- Guidelines for Internal Capital Adequacy Assessment Process (ICAAP) – Basel III
- Guidelines for the SREP of RBI and ICAAP of AIFIs– Basel - III
- Guidelines on Distribution of Mutual Fund Products by NBFCs
- Guidelines on Issue of Co-Branded Credit Cards
- Guidelines on Liquidity Coverage Ratio (LCR)
- Guidelines on Liquidity Risk Management Framework
- Guidelines on Perpetual Debt Instruments
- Guidelines on Private Placement of NCDs by NBFCs
- Introduction to RBI – NBFC Scale Based Regulation
- Investment in Non-SLR Securities by Urban Co-operative Banks
- Investment Portfolio of Primary (Urban) Co-operative Banks
- Investments in Government Securities by Urban Co-operative Banks
- Large Exposures Framework – Basel III
- Leverage Ratio Framework – Basel III
- Managing Risks and Code of Conduct in Outsourcing of Financial Services by NBFCs
- NFRS 9 - ECL Guidelines – Nepal Rastra Bank
- Norms on Restructuring of Advances by NBFCs
- Operational Aspects of ICAAP – Basel III
- Operational Risk Capital Charge Calculation Methods– Basel - III
- Permitted exposures & other prudential exposure limits – Basel III
- Placement of Deposits with Other Banks/Institutions by Urban Co-operative Banks
- Prudential Norms for Investment Portfolio Management by AIFIs – Basel III
- Regulations applicable for NBFC-BL
- Regulations applicable for NBFC-ML
- Regulatory Guidance on Implementation of Ind AS by NBFCs
- Regulatory Instructions for NBFC-UL
- Resource Raising Norms – Basel III
- Restrictions on holding shares in other Co-operative Societies
- Scoring Methodology for Identification of NBFC as NBFC-UL
- Self-Regulatory Organization (SRO) for NBFC-MFIs – Criteria for Recognition
- Shifting Among Categories in the Investment Portfolio of UCBs
- Significant Investments of AIFIs – Basel III
- Specific Directions for Infrastructure Debt Funds IDFs-NBFC
- Specific Directions for NBFC-Factors and NBFC-ICCs
- Valuation of Investments of Urban Co-operative Banks
- RBI’s Directions for the Investment Portfolio of Commercial Banks
- Simple Guide on Minimum Capital Requirements - Basel III
- Statement on developmental and regulatory policies
- Standard on Quality Control
- SA 810 - Statement on Auditing Standards
- SA 805 - Statement on Auditing Standards
- Audit trail in software requirements
- Statement on Auditing Standards - SRS 4410
- Statement on Auditing Standards - SRS 4400
- Statement on Auditing Standards - SRE 2410
- Statement on Auditing Statement - SRE 2400
- Statement on Auditing Standards - SAE 3420
- Statement on Auditing Standards - SAE 3402
- Statement on Auditing Standards - SAE 3400
- Statement on Auditing Standards - SA 800
- Statement on Auditing Standards - SA 710
- Statement on Auditing Standards - SA 706
- Statement on Auditing Standards - SA 705
- Statement on Auditing Standards - SA 701
- Statement on Auditing Standards - SA 700
- Statement on Auditing Standard - SA 620
- Statement on Auditing Standards - SA 610
- Statement on Auditing Standards - SA 600
- Statement on Auditing Standards - SA 580
- Statement on Auditing Standards - SA 570
- Statement on Auditing Standards - SA 560
- Statement on Auditing Standards - SA 540
- Statement on Auditing Standards - SA 530
- Statement on Auditing Standards - SA 520
- Statement on Auditing Standards - SA 510
- Statement on Auditing Standards - SA 505
- Statement on Auditing Standards - SA 501
- Statement on Auditing Standards - SA 500
- Statement on Auditing Standards-SA 450
- Statement on Auditing Standards-SA 402
- Statement on Auditing Standards - SA 330
- Statement on Auditing Standards - SA 320
- Statement on Auditing Standards-SA 315
- Statement on Auditing Standards - SA 300
- Statement on Auditing Standards-SA 299
- Statement on Auditing Standards-SA 265
- Statement on Auditing Standards-SA 260
- Statement on Auditing Standard-SA 250
- Statement on Auditing Standard – SA 240
- Statement on Auditing Standard – SA 230
- Statement on Auditing Standard SA 210
- Statement on Auditing Standards - SA 220
- What is the difference between operating lease and finance lease?
- Large Exposures Framework for NBFCs - Upper Layer - NBFC-UL
- Basel III Reforms - Introduction
- Introduction to Basel III
- Everything You Need to Know About Ind AS Accounting Standards 2023
- Understanding Ind AS Accounting Standards 2023
- Deferred Tax Liabilities
- Guidelines on implementation of Ind AS by NBFCs
- Effective Rate of Interest - EIR
- C – BRR vs. BRSR Other details and Business Responsibility Information
- Principles and principle-wise performance disclosures
- A – BRR vs. BRSR General information and general disclosures
- B – BRR vs. BRSR Financial disclosures Vs. Management and process disclosures
- Foundation stone for BRSR
- Ind AS Accounting Standards
- Key disclosures in BRSR
- Role of Chartered Accountants in BRSR
- What is BRSR?
- CA Kamal Garg
- What is SPPI test?
- Accounting for fair value hedge
- Accounting for net investment hedge – Only functional currency
- Accounting for the forward element
- Accounting for the time value of options
- Are RBI circulars relevant for ECL computation as per Ind AS 109?
- Disclosures in respect of hedge accounting
- Discontinuance of hedge accounting
- Hedge effectiveness requirements
- Hedges of a net investment in a foreign operation
- Hedging a net position – cash flow hedge
- Hedging fixed rate debt instrument with IRS
- Illustration of a net investment hedge by a parent entity
- Rebalancing by changing the hedge ratio
- Relationship between components – cash flow hedge
- Steps in a cash flow hedge
- Steps involved in fair value hedge accounting
- Treatment of time value /forward points in derivatives
- What is a Cash flow hedge?
- What is a fair value hedge?
- Key takeaways from the RBI notification dated 12th Nov 2021
- Lease accounting, lease period extended after year 1 - Journal entries
- Lease accounting, interest-free deposit lease period extended after year 1
- Lease accounting Journal Entries for Modification
- Lease accounting with an interest-free deposit
- Journal entries for lease accounting
- Steps in lease accounting
- Operating lease vs financing lease
- Lease Accounting as per IFRS 16 vs. AS 19
- Lease modifications
- Presentation & Disclosure – lease accounting standard
- How to compute right-to-use asset
- How to determine the lease term as per the standard
- How to separate the components of a lease contract
- How to identify a lease contract as per the lease accounting standard
- Lease Accounting as per Ind AS 116
- Lease Accounting as per IFRS 16
- What is the new lease accounting standard
- Extracts from Annual reports - Lease Accounting
- Exemptions that can be availed in lease accounting
- Lease Accounting as per IFRS 16 vs. IAS 17
- Observations about financial assets and liabilities
- What is a Financial instrument?
- Is the bitcoin worth ZERO?
- Discontinuation of hedge accounting
- Objective & Scope of lease accounting standard
- Lease Accounting Software Modification and Termination
- Lease Accounting Software – Deposit Management
- Lease Accounting Software Computation Process
- Lease Accounting Software - Data Input Process
- Acceptable Use Policy
- Accounting for a cash flow hedge
- Accounting for a cash flow hedge on first-time adoption
- Accounting for a fair value hedge
- Accounting for an undesignated fair value hedge
- Accounting for Investments – Volume 1
- Accounting for Investments – Volume 2
- Accounting treatment for FVOCI Instruments
- Additional reporting by Multinational companies - Transfer pricing
- Advance Pricing Agreements (APA)
- Appendix to Ind AS 37
- Approaches for assessing credit risk
- Arm’s Length Principle – Transfer Pricing
- Bifurcation of compound financial instruments
- Business Combination – Context of Ind AS 12
- CA Viral Shah
- Can a corporate entity still follow settlement date accounting?
- Can hedging instrument be a non-derivative
- Carrying amount of a monetary item
- Carrying amount of a non-monetary item
- Cash flow hedge Vs fair value hedge
- Change in contractual cash flows
- Change in Provisions and Use of Provisions – Ind AS 37
- Changes in the Tax Status of an Entity or its Shareholders - Ind AS 12
- Classification of derivative instruments
- Classification of Foreign Currency Convertible Bond (FCCB)
- Commencement of capitalization – Ind AS 23
- Consequence of not de-recognising an asset after the sale
- Consequences of treating equity vs liability
- Contingent Liability & Contingent Asset – Ind AS 37
- Contract is settled through the entity’s own equity instrument
- Contract meant for own use
- Contract to deal in non-financial item
- Contractual cash flows & effective interest rate
- Cookie Policy
- Credit adjusted effective interest rate
- Criteria for classifying as either financial liability or equity
- Current standards for financial instruments as per AS?
- Current Tax & Deferred Tax – Ind AS 12
- Debt instrument measured at FVOCI
- Definition of derivative instruments
- Derecognise financial assets/financial liabilities retrospectively
- Derecognition of a financial asset
- Designate a previously recognised financial instrument
- Designation of contracts deal a non-financial item on first time adoption
- Determination of ALP – Transfer Pricing
- Difference between amortised cost & held-to-maturity
- Difference between AS 11 and Ind AS 21?
- Difference between forward contract & futures contract
- Difference between futures contract & options contract
- Difference between FX translation and FX revaluation
- Difference between hedging and speculation
- Difference between mandatory exceptions and optional exemptions
- Difference between monetary and non-monetary items
- Difference between speculation and gambling
- Difference between time value of money and modified time value of money
- Disclaimer Policy
- Disclosures - Ind AS 37
- Disclosures – Ind AS 40
- Dispute Mitigation strategies in transfer pricing
- Economic analysis – Transfer Pricing
- Effective rate of interest during the first-time adoption
- Entities that are required to follow the guidance note
- Equity derivatives and interest rate derivatives
- Exchange differences from non-monetary items
- Exchange differences from the presentation currency
- Exchange differences on monetary items
- Existing asset or liability as a hedged item
- Fair value and how it is defined
- Fair value hedge on discontinuation of hedge accounting
- Fair value hierarchy mentioned as per Ind AS 113
- FAR Analysis – Transfer Pricing
- Financial asset categorised as FVOCI
- Financial Instruments Book Series as per Ind AS 109 (indas109)
- Financial statements presented in any currency
- First-time adoption while classifying a financial instrument
- Foreign currency risk in a firm commitment as a fair value hedge
- Foreign operations - Ind AS 21
- Foreword by Shri T N Manoharan
- Functional Currency - Ind AS 21
- FVOCI (equity instruments) and FVOCI (debt instruments)
- Gains and losses from liabilities designated as FVTPL
- Gains and losses on a financial instrument
- Gains and losses on assets measured at FVOCI
- Guiding principle in guidance note on accounting for derivatives?
- Hedge Accounting as per indas109 / IFRS 9
- Hedge accounting be applied only prospectively
- Hedge ratio in hedge accounting requirements
- Hedging instruments and hedged items
- How is the expected credit loss measured
- Impact of COVID 19 on Ind AS 37
- Impact of impairment requirements on first-time adoption
- Impairment for debt instruments classified as FVOCI
- Impairment loss allowance on performing assets
- Impairment model for different categories of financial assets
- Importance of functional currency?
- Income from transaction with Non-Residents – Transfer Pricing
- Ind AS 12 – Income Taxes - Introduction
- Ind AS for financial instruments replica of IFRS?
- Ind ASs relating to financial instruments
- Initial recognition of an asset or liability – Ind AS 12
- Interest rate swap as a hedging instrument
- International Transaction [Section 92B] – Transfer Pricing
- Introduction by Shri M P Vijayakumar
- Introduction to Transfer Pricing
- Is hedge accounting mandatory?
- Is there a choice to designate as FVTPL?
- Key accounting principles in the guidance note?
- Limitation of interest deductions - transfer pricing
- Link between hedge accounting & risk management objective
- Long-term financial liability classified as FVTPL
- Loss allowance as per Ind AS 109
- Measurement after Recognition – Ind AS 40
- Measurement categories for financial assets
- Measurement of deferred tax assets and liabilities - Ind AS 12
- Measurement of Provision – Ind AS 37
- Message / Review from CA P. R. Ramesh
- Message from Shri Yagnesh Mohanlal Desai
- Miscellaneous items - Ind AS 21
- Modification of contractual cash flows
- Mutual Agreement Procedure
- Need for the guidance note on accounting for derivatives
- New impairment methodology
- Objective and Scope – Ind AS 23
- Objective behind the valuation techniques Ind AS 113
- Objective of the fair value as per Ind AS 113
- Objective, Scope and Key terms – Ind AS 40
- Objectives and Scope – Ind AS 37
- Objectives, Scope & Benefits Ind AS 21
- Own use exemption as per the Accounting Standard
- Penalties for non-compliance - Transfer Pricing
- Presentation and Disclosure – Ind AS 12
- Presentation Currency - Ind AS 21
- Presentation of impairment loss for debt instruments at FVOCI
- Provisions – Ind AS 37
- Qualifying criteria for hedge accounting
- Reasons for revamping hedge accounting by IASB
- Rebalancing and discontinuation of cash flow hedge
- Rebalancing to achieve hedge effectiveness
- Reclassification of a financial asset
- Recognition – Ind AS 23
- Recognition and measurement - Ind AS 21
- Recognition and measurement – Ind AS 40
- Recognition of financial instruments on first-time adoption
- Recognition of interest revenue during all three stages
- Relevance of fair value for non-financial assets
- Returns, Audit and other miscellaneous provisions - Transfer pricing
- Risk management objective & risk management strategy
- Scopes of the three standards for financial instruments
- Secondary Adjustment - transfer pricing
- Separately accounting for an embedded derivative
- Simplified Approach for ECL for trade receivables
- Specified Domestic Transactions – Transfer Pricing
- SPPI test & business model objective test
- Sumit Dhadda
- Suspension of capitalization – Ind AS 23
- Terms & Conditions
- Time value of forward points in hedge accounting
- Transaction are covered by Ind AS 21
- Transaction are outside the scope of Ind AS 21
- Transaction not representing the fair value
- Transactions within the scope of this guidance note
- Transfer pricing adjustment and consequence
- Transfer pricing audit cycle
- Translation to presentation currency- Ind AS 21
- Treatment of collateral value for expected credit losses
- Treatment of embedded derivatives on first-time adoption?
- Treatment of exchange differences - Ind AS 21
- Treatment of transaction costs
- Treatment when hedge accounting not qualified
- Uncertainty over Income Tax Treatments - Ind AS 12
- Voluntary discontinuation of hedge accounting
- What are Ind AS accounting standards?
- What are the three stages of impairment loss
- What are treasury shares and how are these presented
- What does Interest represent?
- What is a hybrid contract?
- What is an embedded derivative?
- What is meant by significant increase in credit risk
- What is the concept of effective interest method?
- What is the new Expected Credit Loss Model
- What is the significance of Ind AS 32?
- Written options as a hedging instrument
- Yagnesh Mohanlal Desai
- Anti-Avoidance measures in certain jurisdictions - Transfer pricing
- Effective interest Rate
- Fundamentals of Base Erosion and Profit Shifting - Transfer Pricing
- Main Features of Ind AS 102
- Roadmap for implementing Ind AS
- What is meant by Hedging & Hedge Accounting