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Banking / WHITE PAPER
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The two standards tackle troubled assets differently; here’s what banks must do
Accounting of asset restructuring or modification of cash flows differs in treatment under different jurisdictions and accounting standards. Banks present in multiple jurisdictions must comply with both and do dual reporting. They will have to deploy a system with robust security, access restrictions, and adequate audit trail capabilities to maintain management reporting and regulatory compliance.
About the author
Ashwini Kamat
Ashwini Kamat is a Senior Consultant with the Banking and Financial Services (BFS) business unit at Tata Consultancy Services (TCS).
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