De-mystifying accounting and reportig treatment for NPSs

By:

IYER, RAVINARAYANAN

Material type:

Mixed materialsPublication details: 2013Description: 78-81Subject(s):

ACCOUNTING

NLM classification:

In: CHARTERED ACCOUNTANTMSummary: Accounting treatment and reporting of non-performing assets (NPAs) with regard to Forex & Derivative deals for banks in India has been an area which lacks a transparent and Uniform industry practice. This article is a humble effort to provide guidance 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.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		62/4	Available		P15071

Accounting treatment and reporting of non-performing assets (NPAs) with regard to Forex & Derivative deals for banks in India has been an area which lacks a transparent and Uniform industry practice. This article is a humble effort to provide guidance 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.

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