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moneycontrol.com भारत | लेखांकन नीति > Bearings > लेखांकन नीति फॉलोड से एशियन बीयरिंग्स - बीएसई: 505672, NSE: N.A

एशियन बीयरिंग्स

बीएसई: 505672  |  NSE: N.A  |  ISIN: INE046C01011  |  Bearings

खोजें एशियन बीयरिंग्स कनेक्शन जून 02
लेखांकन नीति साल : जून '09
a.  The directors are negotiating for a one time settlement with all
 the Financial Institutions and Banks after which a Rehabilitation
 proposal is to be submitted to BIFR.  Based on this assumption the
 accounts are prepared on the Going Concern basis.

b. Fixed Assets are stated at cost net of moved and includes taxes, charges installation charges and interest up to the date of assets are commissioned.

c. Depreciation is provided as per Schedule X!V of the Companies Act, as follows :

Factory buildings, administrative - On straight line method buildings, plant & machinery at applicable rates All other assets Written down value Method at applicable rates Depreciation has not been charged on capitalised interest portion of fixed assets.

d. Inventory valuation :

Inventories are valued at lower of cost or net realisable value. Cost is determined using weighted average cost formula.

The company has during the year valued inventories of raw materials at weighted average cost as prescribed under the Accounting standard-2 (AS-2) Valuation of Inventories issued by Institute of Chartered Accountants of India. The company has also excluded recoverable taxes and duties from valuation of inventories as required by AS-2. However, consequent to this there is no material impact on the toss of the company for the year.

स्रोत: रेलीगरे टेचनोवा

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