TY - GEN AU - IYER, RAVINARAYANAN TI - De-mystifying accounting and reportig treatment for NPSs PY - 2013/// KW - ACCOUNTING N2 - 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 ER -