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डैजेल कॉन्फिनडाइव

बीएसई: 531270  |  NSE: N.A  |  ISIN: INE149E01027  |  Finance - Investments

खोजें डैजेल कॉन्फिनडाइव कनेक्शन मार्च 12
लेखांकन नीति साल : मार्च '13
i) Basis of Accounting: The accounts of the company are prepared under
 the historical cost convention and in accordance with the applicable
 accounting standards issued by the Institute of Chartered Accountants
 of India, except where otherwise stated and the relevant provisions of
 the Companies Act, 1956. For recognition of Profit or Loss, mercantile
 system of accounting is followed except in the following cases where
 accounting is done on payment/receipt basis:- 
 
 a) Leave with wages & salary
 
 b) Rebate/claim on sales & purchases
 
 c) Legal and Professional Charges.
 
 ii) Fixed Assets: Fixed assets acquired during the period are stated at
 cost of acquisition inclusive of all incidental expenses and any
 attributable cost for bringing the assets to its working condition and
 exclusive of CENVAT Credit on Capital Account.
 
 ii) Depreciation: The depreciation of fixed assets has been provided on
 Straight Line Method as per the rates prescribed in Schedule XIV to the
 Companies Act, 1956.  Depreciation on additions/deletions during the
 period has been provided on Pro-rata basis. No amount has been written
 off in respect of leasehold land as grant of lease is for a long
 period.
 
 iv) Investments: Current Investments are stated at Lower of Cost and
 Fair Value and the Resultant decline, if any, is charged to revenue.
 
 v) Inventories: Inventories are valued on the following basis:
 
 Finished Goods - At lower of cost or net realizable value
 
 Trading Goods - At cost
 
 vi) Gratuity: The management has decided to adopt cash basis of
 accounting for gratuity liability, hence no provision has been made for
 accrued liability in the accounts of the company.
 
 vii) Foreign Currency Transactions: Transactions in foreign exchange
 are accounted for at exchange rates prevailing on the date on which the
 transaction takes place. Gains and Losses arising out of fluctuations
 in exchange rates, relating to the fixed assets, are adjusted to the
 carrying amount of fixed assets and in other cases transferred to
 revenue accounts.
 
 viii) Taxation: - Provision for current tax is made on the basis of
 applicable Income Tax Provisions for the current accounting period.
 
 Deferred Tax is recognized, subject to the consideration of prudence in
 respect of Deferred tax assets, on timing differences, being the
 difference between taxable income and accounting income that originate
 in one period and are capable of reversal in one or more subsequent
 period.
 
 ix) Borrowing Cost:- Borrowing cost which are directly attributable to
 the acquisition/construction of fixed assets till the time such assets
 are ready for use are capitalized as part of the assets. Other
 borrowing costs are treated as revenue expenditure and charged to
 profit and loss account for the year.
 
 x) Segment Reporting:- The company has identified its primary
 reportable segments under AS-17 and necessary disclosure is separately
 made in notes in accounts. The accounting policies adopted for segment
 report are in line with the accounting policies of the company with the
 following additional policies for segment reporting.  Revenue and
 expenses have been identified to a segment on the basis of relationship
 to operating activities of the segment. Revenue and expenses which
 relate to enterprise as a whole and are not allocable to a segment on
 reasonable basis have been disclosed as
 
 Unallocable . Segment assets and segment liabilities represents
 assets and liabilities in respective segments. Investments, tax related
 assets and other assets and liabilities that cannot be allocated to a
 segment on a reasonable basis have been disclosed as Unallocable
 
 xi) Related Party Disclosures:- Related Party Disclosures as per AS-18
 issued by ICAI is made and disclosed separately in notes of accounts.
 
 xii) Earning Per Share:- Earning Per Share has been calculated on
 weighted average of total number of shares as per AS-20 issued by ICAI.
 
 xiii) Impairment of Assets:- The Company has a policy of assessing the
 impairment of Intangible assets every year in accordance with AS-28as
 prescribed by ICAI. This is done through comparing its carrying amount
 as per books of accounts with its recoverable value. Hence no provision
 is required as per AS-28.
 
 xiv ) Revenue Recognition : Revenue from sale of products is recognised
 on transfer of all significant risk & rewards of ownership of products
 to the customers, which is generally on dispatch of goods. Sales are
 stated exclusive of Value added tax.  Dividend income is recognised
 when right to receive the dividend is established.  Interest income is
 recognised on the time proportion basis.
स्रोत: रेलीगरे टेचनोवा

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