- Noida, Uttar Pradesh – 201301, India
- info@skilledstone.com
- pinky.skilledspl@gmail.com
- pinky.agarwal@skilledstone.com
- Noida, India
The introduction of the Expected Credit Loss (ECL) model under IND AS 109 has significantly reshaped the way entities assess, measure, and disclose credit risk. Unlike the traditional incurred loss model, ECL requires a forward-looking approach, demanding robust data systems, risk modelling capabilities, and sound governance frameworks.
The introduction of the Expected Credit Loss (ECL) model under IND AS 109 has significantly reshaped the way entities assess, measure, and disclose credit risk. Unlike the traditional incurred loss model, ECL requires a forward-looking approach, demanding robust data systems, risk modelling capabilities, and sound governance frameworks. SSPL’s specialised training programme on ECL equips finance, risk, and compliance professionals with a clear understanding of regulatory requirements, practical implementation strategies, and reporting implications. The programme bridges the gap between theoretical concepts and real-world application, helping organisations enhance credit risk provisioning and strengthen financial reporting practices.
Anchored in practical insight and excellence, SSPL stands as a trusted partner for organizations seeking to strengthen governance and compliance capabilities in an evolving regulatory landscape.
Build technical competence in implementing the ECL framework in compliance with IND AS 109.
Understand key components, including Probability of Default (PD), Loss Given Default (LGD), and Exposure at Default (EAD).
Familiarise participants with forward-looking information, staging criteria, and credit risk assessment.
Equip professionals to design, implement, and validate ECL models aligned with regulatory expectations.
Examine disclosure requirements and governance considerations associated with ECL.
Analyse recent trends, practical challenges, and regulatory guidance on ECL implementation in India.
ECL is a forward-looking credit risk provisioning framework under Ind AS 109 (aligned with IFRS 9), requiring entities to recognise expected credit losses before a default event occurs, rather than waiting for a loss to be incurred.
The incurred loss model recognised impairment only after evidence of loss existed. ECL requires continuous, forward-looking estimation of potential losses based on historical data, current conditions, and future expectations, remeasured at each reporting date.
Financial instruments are classified into three stages based on credit deterioration since initial recognition: Stage 1 attracts 12-month ECL, while Stage 2 and Stage 3 attract lifetime ECL once credit risk has increased significantly or default has occurred.
The programme is built for the people who own credit risk and provisioning outcomes, including finance, risk, and credit teams responsible for ECL modelling and Ind AS 109 compliance.
Five modules: the conceptual framework of ECL, components of the ECL model, modelling implementation and validation, disclosure and reporting requirements, and recent regulatory trends and best practices.
Yes, participants learn the key differences between the IFRS 9 and Ind AS 109 frameworks as part of the conceptual foundation.
SSPL's programmes are delivered by industry practitioners with backgrounds from SEBI, RBI, MCA, and leading CA firms, real-world regulatory and reporting experience, not textbook theory.
This programme is tailored for:
Financial Reporting Framework
Strengthening financial reporting practices and disclosure standards.
Banking Laws & Regulatory Ecosystem
Legal and regulatory landscape governing banking operations.
Digital Accounting, ERP & Financial Systems
Tally, Advanced Excel, and SAP for modern accounting.
Share your details and the SSPL team will get in touch with programme dates, fees, and logistics.
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