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सीएलसी ग्लोबल

बीएसई: 531987  |  NSE: N.A  |  ISIN: INE072F01010  |  Detergents

खोजें सीएलसी ग्लोबल कनेक्शन
लेखांकन नीति साल : मार्च '04
A. Accounting Policies :
 1. System of Accounting :
 The Company follows the mercantile system of accounting and recognises
 income and expenditure, on an accrual basis except in the cases where
 there is significant uncertainty of realisation.
 2. Revenue Recognition :
 Export sales are recognised on the date of Bill of Lading. Domestic
 sales are recognised on the date of despatch and are net of excise
 duty, sales tax and textile committee cess wherever applicable.
 3. Fixed Assets and Depreciation :
 Fixed assets are stated at cost less depreciation. The Company
 capitalises all costs relating to acquisition and installation of fixed
 assets incurred upto the date of capitalisation/addition.
 Depreciation is provided (except in the case of leasehold land which is
 being amortised over the period of lease) on straight line method, in
 accordance with the rates prescribed under Schedule XIV to the
 Companies Act, 1956, on pro-rata basis from the date of
 capitalisation/additions except in respect of assets of textile
 division and Bharat Udyog which is provided on WDV basis at the
 applicable rates prescribed under Schedule XIV of the Companies Act,
 1956 as Pro-rata basis.
 5. Inventories :
 Inventories including stores and spares are valued at lower of weighted
 average cost and net realizable value which ever is lower. Cotton waste
 is estimated at net realizable Value.
 6. Foreign Currency Transaction :
 a). Export sales and other transactions in foreign currencies are
 recognised at the exchange rate prevailing on the date of transaction.
 b). Foreign currency assets and liabilities on the Balance Sheet date
 are restated at the exchange rate prevailing on the Balance Sheet date.
 7. Miscellaneous Expenditure :
 a) Expenditure incidental to acquisition of assets on lease and
 incurred before start of lease, is deferred and amortised over the
 period of lease.
 8. Retirement Benefits :
 Superannuation is charged to Profit and Loss Account on the basis of
 contribution to the fund maintained by LIC of India. Contributions to
 Provident Fund are charged to Profit and Loss Account on accrual basis.
 Actuarially valued liability for gratuity and leave encashment on
 retirement is provided for by charging the liability to Profit & Loss
स्रोत: रेलीगरे टेचनोवा

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