De-mystifying accounting and reporting treatments for NPAs

IYER, RAVINARAYANAN

De-mystifying accounting and reporting treatments for NPAs - 2013 - 78-81

Accounting treatement and reporting of non peroforming assets (NPAs) with regard to Forex and Derivative deals for banks in India has been an area which lacks a transparents and uniform industr practice. This article is a himble effort to provideguidance to fellow members both in the industry as well as practice and general public at large on a conservative manner in which this can be done.

ACCOUNTING

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