000 00860npc a2200157Ia 4500
008 140613s2013 xx 000 0 und d
060 _a332.1
100 _aGOSWAMI, CHINMAY
245 _aRestructuring of advances
260 _c2013
300 _a82-87
520 _aMost 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.
653 _aBANKING
773 _oP14766
_nM
_921596
_011163
_tCHARTERED ACCOUNTANT
942 _2ddc
_cARTCL
999 _c11687
_d11687