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Moneycontrol.com ભારત | એકાઉન્ટીંગ નીતિ > Chemicals > એકાઉન્ટીંગ નીતિ ને અનુસરો દ્રારા એક્સેલ કેસ્ટ્રોનિક્સ - બીએસઈ: 526735, ઍનઍસઈ : N.A

એક્સેલ કેસ્ટ્રોનિક્સ

બીએસઈ: 526735  |  ઍનઍસઈ : N.A  |  ISIN: INE501O01036  |  Chemicals

શોધો એક્સેલ કેસ્ટ્રોનિક્સ કનેક્શન � માર્ચ 14
એકાઉન્ટીંગ નીતિ વર્ષ : માર્ચ '15
a. Basis of Preparation of Financial Statements:
 
 The financial statements are prepared under the historical cost
 convention, in accordance with Indian Generally Accepted Accounting
 Principles (GAAP) comprising the mandatory accounting standards
 issued by the Institute of Chartered Accountants of India and the
 provisions of the Companies Act, 1956, on the accrual basis, as adopted
 consistently by the company.
 
 The preparation of the financial statements in conformity with GAAP
 requires that the management of the company (Management) make
 estimates and assumptions that affect the reported amounts of revenue
 and expenses for the year, reported balances of assets and liabilities,
 and disclosure relating to contingent liabilities as of the date of the
 financial statement.
 
 b. Revenue Recognition:
 
 All Income and expenses are recognized on Accrual basis.
 
 c. Fixed Assets:
 
 All Fixed Assets are stated at its cost of acquisition / construction
 including any attributable expenses incurred for bringing the asset
 into working condition for its intended use, less accumulated
 depreciation.
 
 Depreciation on assets have been provided on straight line method at
 the rates, and in the manner prescribed in Schedule III to the
 Companies'' Act 2013.
 
 Depreciation on assets and their respective additions / deduction have
 been provided on pro- rata basis according to the period for which each
 such assets have been put to use.
 
 d. Earning Per Share:
 
 In considering the Earning Per Share, the company considers the Net
 Profit after tax and includes the post - tax effect of any extra -
 ordinary items. The number of shares used in computing both basic and
 diluted earning per share is the weighted average number of share
 outstanding during the period. There are no potentially dilutive equity
 shares.
 
 e. Income Tax:
 
 Income taxes are computed using the tax effect accounting method, where
 taxes are accrued in the same period in which related revenue and
 expenses arise. A provision is made for income tax annually based on
 the tax liability computed after considering tax allowances and
 exemptions.
 
 The differences that result between the profit offered for income taxes
 and the profit as per the financial statements are identified and
 thereafter a deferred tax assets or deferred tax liability is recorded
 for timing differences, namely the differences that originate in one
 accounting period and reverse in another, based on the tax effect of
 the aggregate amount being considered. The tax effect is calculated on
 the accumulated timing differences at the end of an accounting period
 based on prevailing enacted or substantially enacted regulations.
 Deferred tax assets are recognized only if there is reasonable
 certainty that they will be realised and are reviewed for the
 appropriateness of their respective carrying values at each balance
 sheet date.
 
 f. Inventories:
 
 The closing stock has been valued at Cost or Market Value which ever is
 less as per Accounting Standard AS-2.
 
 g. Employee Benefits:
 
 As per the explanation received from the management there are no
 employees in the company, Accounting Standard 15 (Revised) - Retirement
 Benefits as issued by the institute of Chartered Accountants of India
 is not applicable.
 
 h. Investments:
 
 Investments are shown at cost. In case of shares were market value is
 not ascertainable face value has been considered as market value.
 
 i. Segment Reporting:
 
 The company is engaged in the business of Trading of Castror Seeds. The
 products are similar in nature and therefore are not subject to
 different risks and returns. Moreover, the company caters only to the
 needs of Indian Markets. Hence there are no reportable business
 segments/geographical segments.
સ્તોત્ર: રેલીગેર ટેકનોવા


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