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डॉलफिन मेडिकल सर्विसेस

बीएसई: 526504  |  NSE: N.A  |  ISIN: INE796B01013  |  Hospitals & Medical Services

खोजें डॉलफिन मेडिकल सर्विसेस कनेक्शन मार्च 14
लेखांकन नीति साल : मार्च '15
a. Basis of Preparation of Consolidated Financial Statements
 
 The Consolidated Financial Statements include accounts of Dolphin
 Medical Services Limited (''the company'') and its Subsidiaries Bridge
 Corporate Services Private Ltd. and Evum Life Sciences Private Ltd. The
 Consolidated financial statements have been prepared under historical
 cost convention and in conformity with the generally accepted
 accounting principles in India, the Accounting Standards notified under
 Sub- section 3(C) of Section 211 of the Companies Act, 1956 of India
 and other relevant provisions of the Act.  All inter company
 transactions between subsidiary companies are eliminated.
 
 b. Income and Expenditure
 
 All items and expenditure shown in the statement having material
 bearing on the accounts are accounted on accrual basis.
 
 c. Fixed Assets
 
 Fixed Assets are stated at cost of acquisition. Cost of acquisition is
 inclusive of freight, duties, levies, preparatory works, erection,
 installation and all incidentals attributable to bringing the asset to
 its working condition.
 
 d. Capital Work in Progress
 
 The assets under installation or under construction, related advances
 and pending allocations as at the Balance Sheet date are shown as
 Capital Work in Progress.
 
 e. Depreciation
 
 Depreciation is computed on Straight Line method basis in accordance
 with the provision of Schedule XIV of the Companies Act, 1956.
 
 f. Investments
 
 Investments are stated at cost of acquisition and the same are
 considered as long term investments.
 
 g. Provision for Tax
 
 Provision for tax has been computed on the basis of Profits in
 accordance with the Income Tax .Act, 1961.
 
 h. Deferred Income Tax The Company has accounted for Deferred Tax in
 accordance with the Accounting Standard-22 Accounting for Taxes on
 Income issued by the Institute of Chartered Accountants of India.
 
 Deferred tax is accounted for by computing the tax effect of timing
 differences, which arise during the year and reverse in subsequent
 periods.
 
 The deferred Tax Liability for the current year amounting to Rs.1.70
 Lakhs is shown in the Profit and Loss account under provision for
 deferred tax. As at the year end, deferred Tax liability aggregates to
 Rs.64.35 Lakhs.
 
 i. Employee Benefits Provident fund: The Company makes contribution to
 Provident Fund administered by the Central Government under the
 Provident Fund Act, 1952.
 
 j. Contingent Liabilities Contingent Liabilities are generally not
 provided for in the accounts and are shown separately if any in the
 notes on accounts.
स्रोत: रेलीगरे टेचनोवा

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