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Moneycontrol.com ભારત | એકાઉન્ટીંગ નીતિ > Transport & Logistics > એકાઉન્ટીંગ નીતિ ને અનુસરો દ્રારા ઇન્ટર સ્ટેટ ઓઈલ કેરિયર - બીએસઈ: 530259, ઍનઍસઈ : N.A

ઇન્ટર સ્ટેટ ઓઈલ કેરિયર

બીએસઈ: 530259  |  ઍનઍસઈ : N.A  |  ISIN: INE003B01014  |  Transport & Logistics

શોધો ઇન્ટર સ્ટેટ ઓઈલ કેરિયર કનેક્શન � માર્ચ 14
એકાઉન્ટીંગ નીતિ વર્ષ : માર્ચ '15
I.  Basis of Preparation :
 
 The financial statements of the company have been prepared in
 accordance with generally accepted accounting principles in India
 (Indian GAAP). The company has prepared these financial statements to
 comply in all material respects with the accounting standards notified
 under the Companies (Accounting Standards) Rules, 2006 (as amended) and
 the relevant provisions of the Companies Act, 2013.
 
 II.  System of Accounting :
 
 The financial statements have been prepared under the historical cost
 convention using accrual method of accounting.
 
 III. Use of Estimates :
 
 The preparation of the financial statements in conformity with the
 accounting standards generally accepted in India requires the
 management to make estimates that affect the reported amount of assets
 & liabilities disclosure of contingent liabilities as at the date of
 the financial statement and reported amounts of revenue and expenses
 for the year. Actual results could differ from these estimates.
 
 IV.  Investments:
 
 Investments of Shares, being long term, are stated at cost, less
 permanent diminution in value, if any. Diminution in value of
 investment, if any, has been considered as temporary in nature.
 
 V.  Fixed Assets and Depreciation :
 
 Fixed assets are carried at cost of acquisition inclusive of all direct
 expenses related to such assets up to the date the assets are put to
 useless accumulated depreciation.
 
 Depreciation on Tangible Fixed Assets has been provided on written down
 value method. Depreciation is provided based on useful life of the
 assets as prescribed in Schedule II to the Companies Act, 2013.
 Depreciation on Tangible Fixed Assets added / disposed of during the
 year is provided on prorate basis with reference to the date of
 addition / disposal.
 
 The unamortised carrying value is being depreciated over the revised /
 remaining useful lives. The written down value of Tangible Fixed Assets
 whose lives have expired as at 1 *'' April 2014 have been adjusted in
 the opening balance of Profit & Loss Statement.
 
 Intangible assets have been amortized over the period of four financial
 years.
 
 VI.  Material Events :
 
 Material events occurring after the Balance Sheet date are taken into
 cognizance.
 
 VII. Recognition of Income & Expenditure :
 
 The Revenue recognized for transport as and when the service has been
 rendered and dividend accounted on accrual basis.
 
 VIII. Retirement Benefit
 
 In respect of liability towards gratuity, company has entered into a
 group gratuity scheme with Life insurance Corporation of India.
 
 Retirement Benefits in the form of Provident Fund & Pension Scheme
 whether in pursuance of any law or otherwise is accounted for on
 accrual basis and charged to the Statement of Profit & Loss.
 
 The other retirement benefits are accounted for as and when the
 liability for payment arises.
 
 IX) Impairment Assets
 
 At each Balance Sheet date, an assessment is made whether any
 indication exists that an assets has been impaired. If any such
 indication exists, an impairment loss i.e., the amount by which the
 carrying amount of an asset exceeds its recoverable amount is provided
 in the books of account.
 
 X) Taxes on Income
 
 Provision of current tax is made with reference to taxable income
 computed for the accounting period for which the financial statements
 are prepared by applying the tax rates as applicable.
 
 Deferred Tax Liabilities is recognised on the basis of timing
 differences being the difference between taxable income that originate
 in one period and is capable of reversal in one or more subsequent
 years. The deferred tax charge is recognized using the enacted tax
 rate. Deferred Tax Assets are recognized only to the extent that there
 is virtual certainty supported by convincing evidence that sufficient
 future taxable income will be available against which such deferred tax
 assets can be realized.
 
 Deferred Tax Assets/Liabilities are reviewed as at balance sheet date
 based on the developments during the year and reassess
 assets/liabilities in terms of AS-22 issued by ICAI.
 
 XI) Earning Per Share
 
 Basic and diluted earnings per share are computed in accordance with
 Accounting Standard 20 Earnings per Share.
 
 Basic earnings per share is calculated by dividing the net profit or
 loss after tax for the year attributable to equity shareholders by the
 weighted average number of equity shares outstanding during the year.
 
 Diluted earnings per share are computed using the weighted average
 number of equity shares and dilutive potential equity shares
 outstanding during the year except where the results are anti-dilutive.
 
 XII) Prior Period Item
 
 Prior period expenses / income is accounted under the respective heads,
 material item if any, are disclosed separately by way of notes.
 
 
સ્તોત્ર: રેલીગેર ટેકનોવા


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