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moneycontrol.com भारत | लेखांकन नीति > Finance - Investments > लेखांकन नीति फॉलोड से केएलजी कैपिटल सर्विसेस - बीएसई: 530771, NSE: N.A

केएलजी कैपिटल सर्विसेस

बीएसई: 530771  |  NSE: N.A  |  ISIN: INE929C01018  |  Finance - Investments

खोजें केएलजी कैपिटल सर्विसेस कनेक्शन मार्च 14
लेखांकन नीति साल : मार्च '15
a.  Basis of preparation of Accounts
 
 The financial statements are prepared on accrual basis, following the
 historical cost convention in accordance with the Generally Accepted
 Accounting Principles (GAAP), which are consistently adopted by the
 Company, and in compliance with the Accounting Standard issued by the
 Institute of Chartered Accountants of India and provisions of the
 Companies Act, 2013, to the extent applicable.
 
 b.  Use of Estimates
 
 The presentation of financial statements in conformity with GAAP
 requires estimates and assumptions to be made that affect the reported
 amount of assets and liabilities and disclosure of contingent
 liabilities on the date of the financial statements.  Any differences
 between the actual results and the estimates are recognized in the
 period in which the results are known / materialized.
 
 c.  Fixed Assets
 
 Fixed Assets are stated at cost of acquisition including expenses
 incidental to their acquisition less accumulated depreciation &
 impairment.
 
 d.  Depreciation
 
 Depreciation on Fixed Assets is provided on the Written Down Value
 Method, at the rates and in the manner prescribed in Schedule XIV to
 the Companies Act, 2013.
 
 e.  Revenue Recognition
 
 All the incomes are accounted on accrual basis.
 
 f.  Employee Benefits
 
 i) Short-term employee benefits are recognized as an expense at the
 undiscounted amount in the Profit & Loss Account for the year in which
 the related service is rendered.
 
 ii) Post-employment and other long-term employee benefits are
 recognised as an expense in the Profit & Loss Account for the year in
 which the employee has rendered services. The expense is recognised at
 the present value of the amount payable determined using actuarial
 valuation techniques. Actuarial gains and loss in respect of
 post-employment and other long-term benefits are charged to the Profit
 & Loss Account.
 
 g.  Retirement Benefits
 
 Company has policy of making provision for retirement benefits as and
 when the liability arises.
 
 h.  Impairment of Assets
 
 An asset is treated as impaired when the carrying cost of the asset
 exceeds its recoverable value. An impairment loss is charged to the
 Profit & Loss Account in the year in which an asset is identified as
 impaired. The impairment loss recognized in prior accounting period is
 reversed if there has been a change in the estimate of recoverable
 amount.
 
 i.  Derivative Instruments
 
 Derivative financial instruments are recorded at fair value on the date
 of the derivative transaction and are re-measured at their fair value
 at subsequent Balance Sheet date. Changes in the fair value of
 derivatives are recorded in the Profit & Loss Account.
 
 j.  Provision for Current and Deferred Tax
 
 Provision for current tax is made after taking into consideration
 benefits admissible under the provisions of the Income tax Act, 1961.
 Deferred tax resulting from time differences between taxable and
 accounting income is accounted for using the tax rates and laws that
 are enacted or substantively enacted as on Balance Sheet date. The
 effect of deferred tax asset & liabilities of a change in tax rates is
 recognised in the Profit & Loss Account in the year of change.
 
 
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `1008 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `538 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `379 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `656 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `1075 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `36 Cr की बिकवाली की
  • MS ON BPCL : Overweight रेटिंग, लक्ष्य `571/Sh
  • CS ON AARTI IND : Outperform रेटिंग, लक्ष्य `980/Sh
  • CS ON APOLLO HOSP : लक्ष्य `1,300 से बढ़ाकर `1,600/Sh
  • NOMURA ON ESSAR CASE : बैंकों की अब 90% तक रकम की रिकवरी संभव

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