moneycontrol.com भारत | लेखांकन नीति > Pharmaceuticals > लेखांकन नीति फॉलोड से डॉ डैटसन लैब्स - बीएसई: 533412, NSE: DRDATSONS

डॉ डैटसन लैब्स

बीएसई: 533412  |  NSE: DRDATSONS  |  ISIN: INE928K01013  |  Pharmaceuticals

खोजें डॉ डैटसन लैब्स कनेक्शन मार्च 13
लेखांकन नीति साल : मार्च '14
a. Basis of Accounting:-
 The Financial Statements of the Company are prepared under historical
 cost convention and on accrual basis and in accordance with the
 Accounting Standards notified by the Companies (Accounting Standards)
 Rules, 2006 and the relevant provisions of the Companies Act 1956.
 Accounting policies, not specifically referred to hereunder is
 otherwise consistent with generally accepted accounting polices
 b. Fixed Assets:-
 Fixed Assets are stated at cost of acquisition inclusive of non
 refundable duties and taxes, freight and incidental expenses, if any.
 Cost of fixed assets not ready for their intended use before such date
 are disclosed under capital work in progress.
 c. Depreciation:-
 Depreciation on Fixed Assets is provided on Straight Line Method at the
 rates specified in schedule XIV of the Companies Act, 1956.Depreciation
 on additions made to fixed assets during the year is provided on
 pro-rata basis.
 d. Valuation of Inventories:-
 i. Raw Materials (including packing material) are valued at cost or
 net, realizable value whichever is lower. Cost is determined by using
 the First In First out (FIFO) method.
 ii. Semi Finished Goods (Work in progress) are valued at cost.
 iii. Finished Goods:
 Manufactured goods are valued at cost or net realisable value whichever
 is lower. Cost is determined by using the First In First out (FIFO)
 method. Cost includes cost of raw materials used and all the related
 overhead expenses.
 Traded Goods are valued at cost or net realisable value whichever is
 lower. Cost is determined by using the First in First out (FIFO)
 e. Revenue Recognition:-
 - The Company follows the mercantile system of accounting and hence
 Revenue is recognized by the company on accrual basis.
 - Interest income is recognized on a time proportion basis taking
 into account the amount outstanding and the rate applicable. Interest
 income is accrued at applicable interest rate.
 - Export Benefits / incentives and other incomes are accounted on
 accrual basis except Dividend, which recognized when right to receive
 is established.
 f. Segment Accounting
 1. Segment accounting policies:
 Segment accounting policies are in line with the accounting policies of
 the Company. In addition, the following specific accounting policies
 have been followed for segment reporting:
 1. Segment revenue includes sales and other income directly
 identifiable with/allocable to the segment including inter-segment
 2. Expenses that are directly identifiable with/allocable to segments
 are considered for determining the Segment Result. Expenses, which
 relate to the Company as a whole and not allocable to segments are
 included under Unallocable Corporate Expenditure.
 3. Income which relates to the Company as a whole and not allocable to
 segments is included in Unallocable Corporate Income.
 4. Segment result includes margins on inter-segment transactions, which
 are reduced in arriving at the profit before tax of the Company.
 5. Segment assets and liabilities include those directly identifiable
 with the respective segments. Unallocable corporate assets and
 liabilities represent the assets and liabilities that relate to the
 Company as a whole and not allocable to any segment.
 2. Inter-segment transfer pricing:
 Segment revenue resulting from transactions with other business
 segments is accounted on the basis of transfer price agreed between the
 segments. Such transfer prices are either determined to yield a desired
 margin or agreed on a negotiated basis.
 g. Accounting for Foreign Exchange Transaction:-
 In accordance with Companies (Accounting Standards) Rules, 2006 the
 transaction in foreign exchange are accounted for at the exchange rates
 prevailing at the date of the transaction. In respect of the Assets and
 Liabilities remaining unsettled at the Balance sheet date same are
 translated at the closing rate. Exchange differences that arise on
 settlement of monetary items or on reporting at each balance sheet date
 are recognized as income or expense in the period in which they arise.
 Where the company uses derivative financial instruments such as forward
 contracts to hedge its risk associated against foreign currency
 fluctuations, the Gain or loss on restatement of such contracts
 outstanding at the balance sheet date are recognized in the profit and
 loss account for the year in which it occurs. The premium or discount
 arising at the inception of forward contracts is amortized through the
 profit and loss account over the period of the contract.
 h. Leases:
 Lease arrangements, where the risk and rewards incidental to the
 ownership of asset substantially vests with the lessor are recognized
 as operating lease. Lease payments under operating leases are
 recognized as an expense in the Profit and Loss Account. Assets leased
 out under operating leases are capitalized. Rental income is recognized
 on accrual basis over the lease term.
 i. Taxation:-
 Tax expenses is the aggregate of current tax and deferred tax charged,
 as the case may be to the Profit and Loss Account for the year in
 accordance with Companies (Accounting Standards) Rules, 2006 and
 measured at the tax rate that have been enacted or substantively
 enacted by the Balance Sheet date.
 I. Current Tax:
 Tax on income for the current period is determined on the basis of
 assessable income computed in accordance with the provisions of the
 Income Tax Act, 1961.
 II. Deferred Tax:
 Deferred income taxes are recognized for the future tax consequences
 attributable to timing difference between the financial statements and
 determination of income for their recognition for tax purposes. The
 effect on deferred tax liabilities of a charge in tax rates is
 recognized in income using the rates and tax laws that have been
 enacted or substantively enacted as on the Balance Sheet date. Deferred
 tax assets are recognized and carried forward to the extent there is
 reasonable certainty that sufficient future taxable income will be
 available against which deferred tax assets can be realized.
 j. Contingent Liability:-
 Contingent liabilities, if any, are disclosed in the Notes to Accounts.
 Provisions have been made in the accounts in respect of those
 contingencies which are likely to materialize into liabilities after
 the year end till the finalization of accounts and have a material
 effect on the position stated in the Balance Sheet.
 k. Borrowing Cost:-
 Borrowing costs that are attributable to the acquisition, construction
 or production of a qualifying asset are capitalized as part of cost of
 such asset till such time as the asset is ready for its intended use.
 All other borrowing costs are expensed in the period in which they are
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