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moneycontrol.com भारत | लेखांकन नीति > Pharmaceuticals > लेखांकन नीति फॉलोड से दीपफार्मा - बीएसई: 507722, NSE: DEEPHARMA

दीपफार्मा

बीएसई: 507722  |  NSE: DEEPHARMA  |  ISIN:  |  Pharmaceuticals

खोजें दीपफार्मा कनेक्शन
लेखांकन नीति साल : मार्च '01
a) System of Accounting
 
 i) The Company generally adopts the accurals concept in the preparation
 of the accounts.
 
 ii) The Expenses are shown net of recovery wherever applicable.
 
 b) All fixed assets are stated at cost less accumulated depreciation.
 Cost of acquisition, construction and capital work-in-progress of
 assets is inclusive of freight, duties, taxes and incidental expenses.
 All costs including finance cost till commencement of commercial
 production/adjustments relating to borrowings attributable to the Fixed
 assets are capitalised.
 
 c) Inventories
 
 Inventory of Raw Materials, Packing Material, Work-in-Progress and
 Consumable Stores and Spares are valued at cost and Finished Goods are
 valued at the lower of cost or estimated net realisable value after
 providing for cost of adolescence instead of `Weighted Average Cost
 Method' as permissible under the Accounting Standard 2 (AS 2) issued by
 the Institute of Chartered Accountants of India. Had the company
 adopted the weighted average cost method as mandatory w.e.f. 1.4.99.
 the value of the stock would have increased by Rs. 3,63,456/- and the
 loss for the year decreased by Rs. 3,63,456/- as certified by the
 management.
 
 d) Sales are net of Discounts.
 
 e) Research & Development
 
 Capital Expenditure on R & D is shown as an addition to Fixed Assets
 and depreciated at applicable rates.
 
 f) Employees Retirement Benefits
 
 Liabilities in respect of gratuity to past and present employees are
 provided for an Actuarial Valuation Certificate basis. Leave encasement
 is accounted for on accural basis.
 
 g) Investments
 
 i) Investments are stated at cost. Dividends are accounted for when
 received.
 
 ii) Current Investments are carried at the lower of cost and
 quoted/fair value. Long term investments are stated at cost.  Provision
 for diminution in the value of Long term investments is made only, if
 such a decline is other than temporary in the opinion of the
 management.
 
 h) Foreign Currencies
 
 All exchange differenced arising from foreign currency transactions
 (including biking of forward contracts) are dealt within the Company's
 profit & Loss Account.
 
 i) Scrap
 
 Value of scrap is accounted for at the time of sale.
 
 j) Insurance Claim
 
 Insurance claim if any, is accounted for an receipt basis.
 
 k) Lease
 
 Lease rentals are expensed with references to lease terms and other
 considerations except for rentals pertaining to the period up to the
 date of commissioning of the assets which are capitalised.
 
 l) Deferred Revenue Expenditure
 
 i) Registration cost towards registration of Company's products has
 been treated as deferred revenue expenditure and is being amortised
 over a period of ten years.
 
 ii) The Company has raised funds by issuing discount bonds and the
 expenses incurred thereon has been treated as deferred revenue
 expenditure and is being amortised parri passu on the basis of
 utilisation of funds.
 
 33. The Figures of the previous year have been re-grouped and
 rearranged wherever considered necessary to make them comparable with
 current year figures.
 
 34. Figures have been rounded off to the nearest rupee.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `867.66 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `210.72 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `2533.09 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `240.48 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `2705.68 की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `354.58 Cr की बिकवाली
  • MARKET CUES : स्टॉक ऑप्शंस में `58.49 Cr की बिकवाली
  • IN F&O BAN : F&O बैन में Yes Bank शामिल
  • MS ON EMBASSY REIT : Overweight रेटिंग, लक्ष्य `437/Sh
  • MS ON BHARTI AIRTEL : Overweight रेटिंग, लक्ष्य `530/Sh

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