( ISSN 2277 - 9809 (online) ISSN 2348 - 9359 (Print) ) New DOI : 10.32804/IRJMSH

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COMPLIANCE OF ACCOUNTING STANDARDS OF ICAI AND THE RBI GUIDELINES BY URBAN CO-OPERATIVE BANKS – A STUDY OF SELECTED BANKS

    1 Author(s):  DR. DEEPALI JAIN

Vol -  3, Issue- 1 ,         Page(s) : 313 - 319  (2012 ) DOI : https://doi.org/10.32804/IRJMSH

Abstract

This paper examines the compliance of Accounting Standards of ICAI and the RBI Guidelines by urban cooperative banks. For analysis, we have used primary and secondary data for five years, i.e., from 1999-2000 to 2009-2010. The study covers 6 urban cooperative banks. The study revealed that one-half of the urban cooperative banks under study do not disclose ‘Significant Accounting Policies / ‘Notes no Accounts’ in their published Annual Reports. Half of the banks comply with RBI guidelines but do not comply with relevant Accounting Standards.

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