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moneycontrol.com भारत | लेखांकन नीति > Construction & Contracting - Housing > लेखांकन नीति फॉलोड से अलाकृति हाउसिंग - बीएसई: 523738, NSE: N.A

अलाकृति हाउसिंग

बीएसई: 523738  |  NSE: N.A  |  ISIN: INE781D01011  |  Construction & Contracting - Housing

खोजें अलाकृति हाउसिंग कनेक्शन मार्च 13
लेखांकन नीति साल : मार्च '14
1. BASIS OF ACCOUNTING :
 
 The Financial Statements are prepared under the historical cost
 convention and income and expenses are accounted for on an accrual
 basis.
 
 2. REVENUE & EXPENDITURE RECOGNITION :
 
 INCOME FROM OPERATIONS:
 
 The Company has had no construction activities during the year.
 
 3. FIXED ASSETS AND DEPRECIATION:
 
 i. Expenditure, which is of a capital nature, is capitalised at cost,
 which comprises purchase price (net of rebates and discounts),
 statutory levies and other expenses/charges directly expended in
 acquiring such assets. Depreciation is provided, from the date the
 assets have been installed and put to use, on written down value method
 at the rates specified under Schedule XIV of the Companies Act 1956.
 
 ii. Assets acquired under hire purchase agreement/financial lease
 agreement are capitalised to the extent of their principal value, while
 the financial charges incurred in the hire charges payment/ financial
 charges on lease are charged to revenue in the year in which they are
 payable.  Depreciation on such assets is provided in accordance with
 the policy of the company for owned assets.
 
 4. RETIREMENT BENEFITS:
 
 Contribution to Provident Fund is made monthly at a predetermined rate
 to a recognised Provident Fund Trust and debited to the Profit and Loss
 Account on an accrual basis. The Company has no leave encashment
 scheme.
 
 5. CONTINGENT LIABILITIES:
 
 All liabilities have been provided for in the accounts except those of
 a contingent nature, which have been disclosed at their estimated value
 in the notes on accounts.
 
 6. TAXES ON INCOME:
 
 i. Provision for current tax is made in accordance with the Income Tax
 Act, 1961.
 
 ii. In accordance with the Accounting Standard AS-22 ''Accounting for
 Taxes on Income'' issued by the Institute of Chartered Accountants of
 India, Deferred Tax Liability / Asset arising from timing differences
 between book and income tax profits is accounted for at the current
 rate of tax to the extent these differences are expected to crystallize
 in later years However, Deferred Tax Assets/ are recognized only if
 there is a reasonable / virtual certainty of realization thereof.
 
 7. PROVISIONS AND CONTINGENCIES:
 
 Provisions involving a substantial degree of estimation in measurement
 are recognized when there is a present obligation as a result of past
 events and it is probable that there will be an outflow of resources.
 Contingent liabilities are not recognized but are disclosed in the
 accounts by way of a note. Contingent assets are neither recognized nor
 disclosed in the financial statements.
स्रोत: रेलीगरे टेचनोवा

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