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moneycontrol.com भारत | लेखांकन नीति > Textiles - Spinning - Cotton Blended > लेखांकन नीति फॉलोड से जटायु टेक्स्टाइल्स एंड इंडस्ट्रीज लि - बीएसई: 506174, NSE: N.A

जटायु टेक्स्टाइल्स एंड इंडस्ट्रीज लि

बीएसई: 506174  |  NSE: N.A  |  ISIN:  |  Textiles - Spinning - Cotton Blended

खोजें जटायु टेक्स्टाइल्स एंड इंडस्ट्रीज लि कनेक्शन
लेखांकन नीति साल : मार्च '02
 1. Significant Accounting Policies :
 
 (a) Accounting Concepts :
 
 The Company follows the Mercantile System of Accounting, recognizes
 income and expenditure on accrual basis. The Accounts are prepared on
 historical cost basis and as a going concern. Accounting policies not
 referred to as specifically otherwise are consistent with generally
 accepted accounting principle.
 
 (b) Fixed Assets :
 
 Fixed Assets are stated at cost less depreciation.
 
 (c) Depreciation :
 
 Depreciation on fixed assets has been provided on written down value
 method as per rates prescribed in Schedule XIV of the Companies Act,
 1956 as amended by notification GSR No. 756 E dated 16.12.1993 issued
 by ministry of laws and justice and company Affairs, Department of
 Company Affairs.
 
 (d) Investments :
 
 Investments are stated at cost. Gain / Loss on disposal of investments
 are recognized as Income / Expenditure. Provision for Diminution in the
 value of investment is made only if such decline is permanent in the
 opinion of the management.
 
 (e) Retirement Benefits :
 
 The Company has from this year provided for estimated Liability for
 leave on accrual basis.
 
 (f) Taxation:
 
 Provision for tax for the year comprises current income tax determined
 to be payable in respect of taxable income at the tax rate applicable
 to the relevant assessment year and deferred tax liabilities being the
 tax effect at timing differences representing the difference between
 taxable income and accounting income that originate in one period and
 are capable of reversal in one and more subsequent period(s). Deferred
 Tax Assets arising mainly of account of brought forward losses and
 unabsorbed depreciation under tax laws are recognized only if there is
 a virtual certainty of its realization supported by convincing
 evidence. Deferred tax Assets on account of other timing differences
 are recognized only to the extent there is a reasonable certainty of
 its realization.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `3044.94 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `3576.23 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `3083.41 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `1506.20 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `310.99 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `1256.31 Cr की खरीदारी
  • MARKET CUES : स्टॉक ऑप्शंस में `9.91 Cr की खरीदारी
  • LPG CYLINDER PRICES CUT : गैर-सब्सिडी LPG `61.50/सिलेंडर सस्ता
  • CHINA CAIXIN DATA : मार्च मैन्युफैक्चरिंग PMI 50.1(45.5 अनुमान)
  • CHINA CAIXIN DATA (MoM) : मार्च मैन्युफैक्चरिंग PMI 40.3 से बढ़कर 50.1

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