TY - GEN AU - IYER, RAVINARAYANAN TI - De-mystifying accounting and reporting treatments for NPAs PY - 2013/// KW - ACCOUNTING N2 - 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 ER -