2026Bookkeeping OutsourcingNavigating the 2026 RBI IRACP Amendment: ECL Provisions and Default Loss Guarantee (DLG) Arrangements for NBFCs
Details the RBI’s new IRACP Amendment directions forcing NBFCs to recompute ECL provisions under Ind AS 1 for DLG portfolios. The regulatory environment for Non-Banking Financial Companies (NBFCs) and digital lending platforms in India has reached a critical inflection point. In an aggressive move to tighten systemic risk and enhance balance sheet transparency, the Reserve...



