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moneycontrol.com भारत | लेखांकन नीति > Computers - Software Medium & Small > लेखांकन नीति फॉलोड से फनी सॉफ्टवेयर - बीएसई: 539169, NSE: N.A

फनी सॉफ्टवेयर

बीएसई: 539169  |  NSE: N.A  |  ISIN: INE105R01013  |  Computers - Software Medium & Small

खोजें फनी सॉफ्टवेयर कनेक्शन
लेखांकन नीति साल : मार्च '14
1 Basis of Accounting
 
 The financial statements are prepared under the historical cost
 convention on the concept of a going concern, in accordance with the
 Generally Accepted The financial statements are mandatory Accounting
 Standards as not,fled under the Companies (Accounting Standards) Rules,
 2006 and as per the provisons and presentational requirements of the
 Companies Act, 1956.
 
 2 Changes in Accounting Policies
 
 The accounting policies adopted consistent with those of previous
 flnancial year. The management assures that there has been no change in
 accounting policies as compared to that of previous year which would
 have any significant effect on these financials.
 
 3 Recognition of income
 
 Sales represents invoiced Value of goods Sold. Other Income is
 recognised and accounted for on accrual basis unless otherwise stated.
 
 4 Tangible Fixed Assets
 
 Fixed assets are stated at cost less accumulated depreciation and
 impairment losses, if any. Cos. comprises the purchase price and any
 period cost of bringing the assets to its working condition for its
 intended use Borrovnng costs relating to acquisition of fixed assess
 which take substantia, penod of time .toget ready for its intended use
 are also included to the extent they relate to the penod till such
 assets are ready to be put to use
 
 4 (A)- Depreciation on tangible fixed assets
 
 Depreciation has been provided on Tangible Assets as per AS-6
 
 5 Taxes on Income
 
 Current tax is determined and provided for on the amount of taxable
 income at the applicable rates for the relevant financial year Deferred
 Tax Assets and Liabilities (DTA/ DTL) are recognised subject to
 consideration of prudence, on timing differences, being the difference
 between taxable income and accounting income tharong^e in one period
 and is capabie of reversal in one or more subsequent periods.The DTA ,s
 recognised only to the extent mat there is reasonable certainty of
 sufficient future profits against which such DTA can be realised.
 
 6 Contingent Liability
 
 The contingent liability if any. are disclosed in the Notes to
 Accounts. Provision is made fit the accounts, if it becomes probable
 that there will be outflow of resouces for settling the obligation.
 
 7 Events occuring ofter the balance sheet date
 
 Ajustments to assets and liabilities are made for events occurring
 after the balance sheet date to provide additional information
 materially affecting the determination of the amounts of assets or
 liabilities relating to conditions existing at the balance sheet date.
 
 8 Earnings Per Share
 
 Basic earings per share are calculated by dividing the ne, profit or
 loss for the year/ period attributable to equity shareholders by the
 weighted average number of equity shares outstanding during the year/
 period.
 
 9 Use of estimates
 
 The preparation of financial statemenst in conformity with generally
 accepted accounting principles,requires management to make estimates and
 assumptions that affect the reported amounts of asets and liabilites and
 the disclosure of contingent assets and liabilites on the financial
 statements and the results of operations during the reporting year.
 Actual reslults could differ from those estimates. Any revision to
 accounting estimatesin recognised prospectively in current and future
 periods.
 
 10 Foreign Currency Trasaction
 
 curreiencies are normally recorded a, the exchange rate prevailing at
 the time of the transaction Monetary items denominated in foreign
 currencies at the year end are transited the rate ruling at the year
 end rate.
 
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `335 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `2409 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `4293 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `1664 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `1753 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `912 Cr की खरीदारी
  • MARKET CUES : स्टॉक ऑप्शंस में `36 Cr की बिकवाली
  • JEFFERIES ON SUN PHARMA : BUY रेटिंग, लक्ष्य बढ़ाकर `530/Sh
  • CS ON SUN PHARMA : Neutral रेटिंग, लक्ष्य `400/Sh
  • CLSA ON SUN PHARMA : BUY रेटिंग, लक्ष्य घटाकर `560/Sh

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