Interpretational issues in bank audit

By:

NAGANATHAN, M

Contributor(s):

NARASIMHAN, P S

Material type:

Mixed materialsPublication details: 2013Description: 88-91Subject(s):

NLM classification:

332.1

In: CHARTERED ACCOUNTANTMSummary: Thanks to the prescriptive approach adopted by the regulator, banking has seen a sort of convergence vis-a-vis the accounting aspects. But given the diversity of the users, however much one tries, different interpretations do exist in the readingof guidelines and circulars issued by the regulators from time to time. This article tries to track down such differences.

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Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		61/9	Available		P14766

Thanks to the prescriptive approach adopted by the regulator, banking has seen a sort of convergence vis-a-vis the accounting aspects. But given the diversity of the users, however much one tries, different interpretations do exist in the readingof guidelines and circulars issued by the regulators from time to time. This article tries to track down such differences.

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