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Expected Credit Loss Provisioning by NBFCs post-COVID 19

June 25, 2020[2020] 117 taxmann.com 310 (Article)
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The subjective nature of Ind AS 109 Financial Instruments has caused Ind AS -compliant Non Banking Finance Companies (NBFCs) difficult decisions when it comes to applying the standard in an environment dealing with the health and economic impacts of coronavirus (COVID 19).
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