મેટ્રિક્સ
 
 
Moneycontrol.com ભારત | એકાઉન્ટીંગ નીતિ > Chemicals > એકાઉન્ટીંગ નીતિ ને અનુસરો દ્રારા શેન્ટ્રાકોન કેમિકલ્સ - બીએસઈ: 530757, ઍનઍસઈ : N.A

શેન્ટ્રાકોન કેમિકલ્સ

બીએસઈ: 530757  |  ઍનઍસઈ : N.A  |  ISIN:  |  Chemicals

શોધો શેન્ટ્રાકોન કેમિકલ્સ કનેક્શન � માર્ચ 14
એકાઉન્ટીંગ નીતિ વર્ષ : માર્ચ '15
 2.1) Basis of Preparation of Financial Statements (Accounting concept):
 
 The financial statements are prepared under the historical cost
 convention, to comply with the generally accepted accounting principles
 in India (Indian GAAP), the Accounting Standards prescribed in the
 Companies (Accounting Standards) Rules, 2006 (as amended), the relevent
 provisions of the Companies Act, 1956, the relevent provision of
 Companies Act, 2013 to the extent applicable and the guidelines issued
 by the Securities and Exchange Board of India (''SEBI''). All assets and
 liabilities are current and non-current as per companies normal
 operating cycle and other criteria set out in schedule III.
 
 2.2) Use of Estimates
 
 The preparation of financial statements requires estimates and
 assumptions to be made that affect the reported amount of assets and
 liabilities and disclosure of contingent liabities on the date of the
 financial statements and the reported amount of revenues and expenses
 during the reporting period. Difference between the actual results and
 estimates are recognised in the period in which the results are known/
 materialised.
 
 2.3) Fixed Assets & Deprication
 
 a) Fixed Assets (Tengiable Assets) are stated at cost less depreciation
 as per the method specified in schedule II to The Companies Act, 2013,
 Depreciation is accounted for on SLM method over its usefull life
 specified in schedule II of Companies Act, 2013.
 
 b) There is no intangible assets which requires recognition under
 provision of AS26.
 
 2.4) Impairment
 
 a) An assets is treated as impared when the carrying cost of asset
 exceeds it recoverable value. An imparement loss is charged to profit
 and loss statement of the year in which an assets is identified as
 impared. The imparement loss recognised in prior accounting period is
 reversed if there is a change in the esstimate of recoverable amount.
 
 2.5) Inventories :
 
 Inventories are valued at lower of cost or net realisable value on FIFO
 basis.
 
 2.6) Cash Flow Statement
 
 Cash flows are reported using the indirect method, whereby net
 profit/(loss) before tax is adjusted for the effects of transactions of
 a non-cash nature and any deferrals or accruals of past or future cash
 receipts or payments. The cash flows from regular revenue generation.
 investing and financing activities of the company are segregated.
 
 Cash and cash equivalents for the purpose of cash flow comprise cash at
 bank and in hand.
 
 2.7) Revenue Recognition
 
 Revenue is recognized only when it can be reliably measured and it is
 reasonable to expect ultimate collection. Dividend income is recognised
 when right to receive is established.
 
 2.8) Change in accounting policies/estimates.
 
 The company follows the same accounting policies consistently from
 years unless mandated by law. During the year the company has charged
 depreciation on the basis of usefull life of the assets as per schedule
 II of the Companies Act, 2013 as against the rates prescribed in
 schedule XIV of the Companies Act, 1956 in earlier years.
 
 2.9) Miscellaneous :
 
 Retirement benefits e.g. Gratuity etc. is accounted for as and when
 settled.
 
 2.10) Taxation :
 
 Tax expenses comprise of current tax and deferred tax. Applicable
 current Income Tax Liabilities, if any, is determined in accordance
 with the provision of Income Tax Act, 1961, as may be applicable for
 the year under relevance. Deferred income tax reflact the current
 period timing difference between taxable income and accounting income
 for the period and reversal of timing difference of earlier
 years/period. Deffered tax assets are recognised only to the extent
 that there is a reasonable certainty that sufficient future income will
 be available except that deferred tax assets, in cast there are
 unabsorbed depreciation or losses, are recognized if there is virtual
 certainty that sufficient future taxable income will be available to
 realise the same.  Deferred tax assets and liabilities are measured
 using the tax rates and tax law that have been enacted or substantively
 enacted by the Balance Sheet date.
 
 2.11) Provisions, Contingent Liabilites and Contingent Assets.
 
 Provision is recognised in the accounts when there is a present
 obligation as a result of past event(s) and it is probable that an
 outflow of resources will be required to settle the obligation and a
 reliable estimates can be made. Provisions are not discounted to their
 present value and are determined based on the best estimate required to
 settle the obligation at the reporting date.  These estimates are
 reviewed at each reporting date and adjusted to reflect the current
 best estimates.
 
 Contingent liabilities are disclosed unless the possibility of outflow
 of resources is remote.
 
 Contingent assets are neither recognised nor disclosed in the financial
 statements.
 
 
 
સ્તોત્ર: રેલીગેર ટેકનોવા


ન્યૂઝ ફ્લૅશ

  • સન ફાર્મા અમેરિકામાં Imatinib Mesylate લોન્ચ
  • કારોબાર : શૅર્સ સંબધિત પ્રશ્નો પૂછવા માટે BH (SPACE) STOCK સાથે તમારું નામ અને ફોન નંબર લખીને મેસેજ કરો 51818 પર
  • કારોબાર : BH (SPACE) આપના સ્ટોકની વિગત, સાથે જ આપનું નામ લખી 51818 પર મેસેજ કરો અને અમારા ટોલ ફ્રી નંબર 1800-4190-709 પર કાૅલ કરો અને જવાબ મેળવો અમારા ખાસ શાૅ બજાર હેલ્પલાઇનમાં સોમવારથી શુક્રવાર સવારે 11.30 કલાકે
  • કારોબાર : પર્સનલ ફાઇનાન્સને લગતા તમારા કોઈ પ્રશ્ન હોય તો તમે અમને money@network18online.com પર મોકલી શકો છો. તમારા સવાલના જવાબ મની મૅનેજરમાં આપવામાં આવશે
  • કારોબાર : ચીનના આર્થિક આંકડાઓ જાન્યુઆરી Caixin ફાઈનલ મેન્યુફેક્ચરીંગ PMI 48.2 થી વધી 48.4 (MoM)
  • કારોબાર : US FDAની મંજૂરી મળી ઓરોબિન્દો ફાર્માને ડાયાબિટિશની દવા Saxagliptin માટે મંજૂરી મળી
  • કારોબાર : US FDAની મંજૂરી મળી ડો.રેડ્ડીઝને બેક્ટેરિયલ ઈન્ફેક્શનની દવા ડોક્સીસાયક્લીન માટે મંજૂરી મળી
  • કારોબાર : US FDAની મંજૂરી મળી માઈગ્રેનની દવા Sumatriptan માટે ડો.રેડ્ડીઝને મંજૂરી મળી
  • કારોબાર : જાપાનના આર્થિક આંકડાઓ જાન્યુઆરીમાં મેન્યુફેક્ચરીંગ PMI 52.6 થી ઘટી 52.3 (MoM)
  • કારોબાર : વકરાંગીએ ટાટા AIG જનરલ ઈન્શ્યોરન્સ કંપની સાથે કરાર કર્યા

Now Playing

મની મેનેજર