000			00803npc a2200157Ia 4500
008			140613s2013 xx 000 0 und d
060			_a657
100			_aIYER, RAVINARAYANAN
245			_aDe-mystifying accounting and reportig treatment for NPSs
260			_c2013
300			_a78-81
520			_aAccounting 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.
653			_aACCOUNTING
773			_oP15071 _nM _921600 _011163 _tCHARTERED ACCOUNTANT
942			_2ddc _cARTCL
999			_c12290 _d12290