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Moneycontrol.com ભારત | એકાઉન્ટીંગ નીતિ > Ceramics & Granite > એકાઉન્ટીંગ નીતિ ને અનુસરો દ્રારા નેસર ઇન્ડીયા - બીએસઈ: 502255, ઍનઍસઈ : N.A

નેસર ઇન્ડીયા

બીએસઈ: 502255  |  ઍનઍસઈ : N.A  |  ISIN: INE275N01013  |  Ceramics & Granite

શોધો નેસર ઇન્ડીયા કનેક્શન � માર્ચ 11
એકાઉન્ટીંગ નીતિ વર્ષ : માર્ચ '12
a) BASIS OF ACCOUNTING:

The accompanying financial statements have been prepared on the assumption that the company is a going concern and in accordance with the historical cost convention, generally accepted accounting principles and the Accounting Standards under the Companies Accounting Standards Rules, 2006

b) FIXED ASSETS AND CAPITAL WORK IN PROGRESS:

Fixed Assets are stated at historical cost less accumulated depreciation. Cost of the fixed asset is inclusive of freight, installation, duties and other incidental expenses but excludes taxes and duties that are recoverable subsequently from the taxing authorities.

Capital work in progress comprise of cost of fixed assets that are not ready for their intended use as at the balance sheet date.

c) DEPRECIATION:

Buildings, Plant and Machinery and electrical installations are depreciated on Straight Line Method and other assets on Written Down Value basis at the rates prescribed in Schedule XIV to the Companies Act, 1956.

d) INVESTMENTS:

Long term investments are stated at cost. Provision for diminution in the value of long term investments is made if such decline is other than temporary in the opinion of the management.

e) INVENTORIES:

Inventories are valued at lower of cost and net realizable value. Cost is determined based on monthly weighted average. Cost includes taxes, duties and other incidental expenses but excludes taxes and duties that are recoverable subsequently from the taxing authorities.

f) FOREIGN CURRENCY TRANSACTIONS:

The foreign currency transactions are accounted for at the exchange rates prevailing on the date of transactions. The fluctuation variation in respect of foreign currency transactions remaining unsettled as at the end of the year are translated at the rates prevailing on the last day of the year. Foreign exchange differences are recognized in the profit and loss statement to the period in which they arise.

g) INCOME AND EXPENDITURE RECOGNITION:

Income is recognized and expenditure is accounted for on their accrual. Revenue from sale is recognized on transfer of significant risk and reward. Sales are inclusive of excise duty and net of sales returns and trade discounts.

h) INTANGIBLE ASSET:

Intangible assets are recognized only if there is any Future Economic Benefit. Research expenses are charged to revenue.

i) EMPLOYEE COST:

Short term employee benefits, in respect of leave salary, leave travel allowance and reimbursement of medical expenses, the liability has been fully provided on undiscounted basis, in accordance with the schemes in force.

The contribution to provident fund ( Defined Contribution Plan ) as per the provisions of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 is recognized and charged to revenue.

The company's liability towards retirement benefits, in the form of gratuity, and other retirement benefits(Defined Benefit Plans) is worked out on actuarial basis at the end of the year and is provided.

j) BORROWING COST:

Borrowing costs that are attributable to the qualifying assets are capitalized till the date of commissioning, as part of the cost of such assets. All other borrowing costs are charged to revenue.

k) TAXES ON INCOME

i) Taxes on income are accrued in the same period as the revenue and expenses to which they relate and are reckoned as Current tax and Deferred tax.

ii) Current Taxes are measured at the amount expected to be paid to the taxation authorities, using the applicable tax rates and tax laws.

iii) Deferred tax on account of Tax effect on the accumulated timing differences that arises between the Accounting income and Taxable income is measured using the tax rates and tax laws that have been enacted or substantively enacted by the Balance Sheet date.

iv) Deferred Tax Asset is recognized on reasonable certainty that sufficient future taxable income will be available.

l) IMPAIRMENT OF ASSETS:

As at each Balance Sheet date, the carrying amount of assets is tested for impairment so as to determine the extent of recognition of provision for impairment loss, if any, required or the reversal, if any, required of impairment loss recognised in previous periods.Where the carrying amount of an asset exceeds its recoverable amount, such excess is recognised as impairment loss and charged to revenue.

સ્તોત્ર: રેલીગેર ટેકનોવા


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