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चैंपियन फिनसेक

बीएसई: 504367  |  NSE: N.A  |  ISIN: INE815H01018  |  Finance - Investments

खोजें चैंपियन फिनसेक कनेक्शन मार्च 13
लेखांकन नीति साल : मार्च '14
ACCOUNTING POLICIES: The accounts are prepared on a historical cost
 convention and materially comply with the mandatory accounting
 standards issued by the Institute of Chartered Accountants of India.
 The significant accounting policies followed by the company are as
 stated below: -
 
 i.  Basis of accounting: The accounts have been prepared on the basis
 of historical cost and accrual basis.
 
 ii.  Investments: Long term Investments are valued at cost of
 acquisition and related expenses.
 
 iii. Inventories: Inventories are valued at cost or market value
 whichever is lower.
 
 However, where the market quotations are not available, the same have
 been valued at cost.
 
 iv.  Income Recognition: Interest Income on Non Performing Assets is
 accounted for as and when realized in view of Guidelines issued by RBI
 in respect of Non Banking Finance Company.
 
 v.  Income Tax: Tax expense comprises of current and deferred tax.
 Current income tax is measured at the amount expected to be paid to the
 tax authorities in accordance with the Income Tax Act. The company does
 not made provision for deferred Tax assets or liability
 
 vi.  Earning Per Share: In accordance with the Accounting Standard 20 
 Earnings per Share  issued by the Institute of Chartered Accountants
 of India , basic earnings per share is computed using the weighted
 average number of shares outstanding during the year.
 
 vii. Provisions And Contingent Liabilities: Provisions are recognized
 when the Company has a legal and constructive obligation as a result of
 past event, for which it is probable that a cash outflow will be
 required and a reliable estimate can be made of the amount of the
 obligation.
 
 Contingent Liabilities are disclosed when the Company has a possible
 obligation or a present obligation and it is probable that a cash
 outflow will not be required to settle the obligation.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `1495 Cr की खरीदारी की
  • MARKET CUES : DIIs ने कैश में `700 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `1190 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `753 Cr की बिकवाली
  • MARKET CUES : इंडेक्स ऑप्शंस में `546 Cr की बिकवाली
  • MARKET CUES : स्टॉक फ्यूचर्स में `97 Cr की खरीदारी
  • MARKET CUES : स्टॉक ऑप्शंस में `11.18 Cr की खरीदारी
  • HSBC ON INDUSIND BANK : Buy रेटिंग कायम, लक्ष्य `2000 से घटाकर `1825
  • CITI ON AMBUJA CEMENTS : Buy रेटिंग कायम, लक्ष्य `270 से बढ़ाकर `285
  • NOMURA ON MAX FINANCIAL : Buy रेटिंग कायम, लक्ष्य `550 से बढ़ाकर `700

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