मैट्रिक्स
 
 
moneycontrol.com भारत | लेखांकन नीति > Miscellaneous > लेखांकन नीति फॉलोड से अल्फा हाई-टेक फ्यूल - बीएसई: 531247, NSE: N.A

अल्फा हाई-टेक फ्यूल

बीएसई: 531247  |  NSE: N.A  |  ISIN: INE506B01016  |  Miscellaneous

खोजें अल्फा हाई-टेक फ्यूल कनेक्शन मार्च 13
लेखांकन नीति साल : मार्च '14
(a) Basis of Accounting
 
 The accounts have been prepared on the basis of historical costs and in
 accordance with applicable accounting standards except where otherwise
 stated. For recognition of profits and losses, mercantile system of
 accounting is followed, except certain expenditure and income which are
 accounted for on its ascertainment or on cash basis, where it is not
 possible to ascertain, with reasonable certainty, their quantum of
 accruals.
 
 (b) Fixed Assets
 
 Fixed Assets are stated at cost less depreciation. Cost comprises of
 the purchase price and any attributable cost of bringing the assets to
 working condition for its intended use. Expenditure for additions,
 improvements and renewals are capitalised and expenditure for
 maintenance and repairs are charged to the Profit and Loss Account.
 When assets are sold or discarded, their cost and accumulated
 depreciation is removed from the account and any gain or loss,
 resulting from their disposal, is included in the the statement of
 Profit and Loss.
 
 (c) Depreciation
 
 Depreciation is provided using the Straight Line Method at the rates
 and in the manner specified in Schedule XIV to the Companies Act, 1956.
 Depreciation is provided on new Plant and Machinery as and from the
 date it is put to its commercial use.
 
 (d) Inventories
 
 Inventories (other than Stores, Spares and Consumables and packing
 materials) are valued at lower of cost or estimated net realisable
 value. In the circumstances when the utility of goods is no longer as
 great as its cost, due to evaporation and loss of weight, valuation is
 done keeping in line with Accounting Standard AS-2 on Valuation of
 Inventories issued by The Institute of Chartered Accountants of India.
 The cost of inventories is arrived at on the following basis:
 
 Raw materials          - First in first out/annual average method.
 
 WIP and finished goods - 
 
 Average cost of last quarter''s production/average annual cost, 
 computed on full absorption costing method.  In case of similar
 items purchased and produced, valuation at the weighted average rate.
 
 (e) Taxation
 
 Deferred tax is recognised, subject to the consideration of prudence in
 respect of deferred tax assets, on timing difference, being the
 difference between taxable income and accounting income that originate
 in one period and are capable of reversal in one or more subsequent
 periods. Appropriate adjustments are made in reserves and surplus to
 provide for Deferred Tax Liability.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `556.72 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `908.64 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `4263.60 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `705.91 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `2731.71 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `667.27 Cr की खरीदारी
  • MARKET CUES : स्टॉक ऑप्शंस में `158.71 Cr की खरीदारी
  • ENTERS IN F&O BAN : SAIL फ्यूचर एंड ऑप्शन बैन में
  • STILL IN F&O BAN : Voda Idea फ्यूचर एंड ऑप्शन बैन में बरकरार
  • STILL IN F&O BAN : Glenmark Ph फ्यूचर एंड ऑप्शन बैन में बरकरार

अभी देखें

टेक गुरु

OUR WINNING PICKS

DID YOU INVEST?

INTRADAY PICKS!

(August 06, 2018)

AT (Rs)



GAIN (Rs)

ALL TIME WINNERS

RECO PRICE

PEAK PRICE

OUR PACKAGES

Super Combo

Powerful mix of both trader and investor packs with timely expert advice.

Technical

Designed especially for traders looking to tap the profit opportunities of volatile markets.

Fundamental

For all investors looking to unearth stocks that are poised to move.