The Management Accountant - January 2024
The pioneering Journal of the Institute, “The Management Accountant” has been published since January 1966. It is being published regularly keeping in mind the needs of the Cost and Management Accountants (CMA) and provides wide knowledge on the recent developments and changes in the global, national, financial and economic scenario. The rich contents in the Journal keep informed the readers of sound professional ethics and keep them abreast of new developments.
JANUARY 2024
INSIDE
JUNE VOL 56 NO.06 `100
JANUARY VOL 59 NO.01 `100
COVER STORY
INTERVIEW
CONCURRENT AUDIT OF CREDIT PROPOSALS
(Credit Risk Management - CRM) ---- 25
CMA’s ROLE IN BANK CREDIT APPRAISAL AND
MONITORING FRAMEWORK ---- 30
DIGITAL LENDING
(A Way Forward) ---- 33
STOCK & BOOK DEBTS AUDIT OF BANKS
(Working Capital / Cash Credit Loans) ---- 38
CONTROL ‘ELECTRICITY COSTS’ OF BANKS
(Through ‘Energy as a Service’ (EaaS) Model) ---- 42
“e`”
CENTRAL BANK DIGITAL CURRENCY ---- 46
NEW ERA OF “EXPECTED CREDIT LOSS PROVISIONING” IN
INDIAN BANKING SECTOR ---- 52
SUSTAINABILITY REPORTING IN THE BANKING SECTOR:
EXPLORING THE TRENDS AND UNRAVELING THE IMPACT ON
FINANCIAL PERFORMANCE ---- 57
LEGAL FRAMEWORK FOR GRIEVANCE RESOLUTION IN
BANKING INDUSTRY IN INDIA ---- 63
MERGER AND ACQUISITION IN INDIAN BANKING:
A RETROSPECTIVE ANALYSIS ---- 67
UNDERSTANDING MECHANISMS OF EXPECTED CREDIT LOSS (ECL)
BASED PROVISIONING OF BANK LOAN ---- 72
CMA (Dr.) Ram Jass Yadav
Executive Director
Punjab & Sind Bank, New Delhi
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