TY  - GEN
AU  - GOSWAMI, CHINMAY
TI  - Restructuring of advances
PY  - 2013///
KW  - BANKING
N2  - Most of the chartered accountants are doing bank audits regularly and restructuring of advances has become very usual these days. Encompassing this and other issues, Reserve Bank of India issues a master circular of prudntial norms on income recognition, asset classification and provisioning pertaining to advances every year. In this article, the author goes through the basics of restructuring and the various conditions of special regulatory treatement for asset classification
ER  -