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moneycontrol.com भारत | लेखांकन नीति > Diversified > लेखांकन नीति फॉलोड से आदित्य मिल्स लिमिटेड - बीएसई: 502625, NSE: N.A

आदित्य मिल्स लिमिटेड

बीएसई: 502625  |  NSE: N.A  |  ISIN:  |  Diversified

खोजें आदित्य मिल्स लिमिटेड कनेक्शन मार्च 09
लेखांकन नीति साल : मार्च '10
(i) (a) Fixed Assets are stated at cost less depreciation.
 
 (b) Fixed assets held for disposal are stated at lower of their net
 book value and net realisable value.
 
 (ii) Depreciation :
 
 Depreciation on fixed assets is provided in Accounts on straight line
 method and on vehicles on written Down Value method at the rates
 specified in Schedule XIV of the Companies Act,1956.
 
 (iii) Inventories valuation are as follows :
 
 (a) Residential Land valued at revalued price plus development cost
 incurred.
 
 (b) Agriculture Land valued at cost or net realisable value whichever
 is lower as per certificate of management.
 
 (iv) Expenses and Income considered payable and receivable
 respectively, are accounted for on accrual basis.
 
 (v) (a) Retirement benefits/Gratuity are being accounted for as per
 actuarial valuation (previous year same)
 
 (b) Leave benefits has been accounted for on accrual basis.
 
 (vi) Investments :
 
 (a) Investments are stated at cost.
 
 (b) Profit / Loss is accounted for on sale / disposal of investments.
 
 (vii) Miscellaneous Expenditure :
 
 Miscellaneous Expenditure in respect of Arrears of Dividend on 15,000
 Cumulative Redeemable Prefrence Share (Third Series) is not being
 written off. The same is intended to be written off on availability of
 surplus.
 
 (viii)Provision for Tax
 
 (a) Current Tax :
 
 Current Tax is determined as the amount of tax payable for the year and
 certified by the management. There is no liability of Income Tax for
 the year under review in view of losses.
 
 (b) Deferred Tax :
 
 The company has recorded, at current rates of taxes, to the extent the
 management feels that the timing differences are expected to crystalise
 or there is virtual certainity of claiming those benefits against
 future Taxable Income. Such assets/liabilities are reviewed as at each
 Balance Sheet date to re-assess realisations/liabilities. The Deferred
 Tax Assets/Liabilities on account of Carry Forward Losses are
 Recognised on the basis on intimations and/or assessment orders
 received and/or as per Income Tax returns filed.
 
 (ix) Impairment of Assets :
 
 As required by AS-28 Impairment of Assets issued by the Institute of
 Chartered Accountants of India, provision for impairment loss of assets
 is not required to be made as in view of management the estimated
 realisable value of such assets will be more or equal to the carrying
 amount stated in the Balance sheet. The Auditors have relied on the
 certificate of the management in this regard.
 
 (x) Provisions, Contingent Liabilities and Contingent Assets :
 
 (a) Provisions are recognised in respect of obligations where, based on
 the evidences available and their existence at the Balance sheet date
 are considered probable.
 
 (b) Contingent liabilities are shown by way of notes on Accounts in
 respect of obliga- tions where, based on the evidences available, their
 existence at the Balance sheet date are considered not probable.
 
 (c) Contingent Assets are not recognised in the Accounts.
 
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `585 Cr की खरीदारी की
  • MARKET CUES : DIIs ने कैश में `890 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `483 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `172 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `151 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `388 Cr की बिकवाली की
  • CS ON BHEL : Outperform रेटिंग, लक्ष्य `88/Sh
  • CS ON CADILA HEALTH : Neutral रेटिंग, लक्ष्य `251/Sh
  • CS ON PIDILITE IND : Underperform रेटिंग, लक्ष्य `1245/Sh
  • MACQUARIE ON BHEL : Neutral रेटिंग, लक्ष्य घटाकर `58/Sh

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