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moneycontrol.com भारत | लेखांकन नीति > Packaging > लेखांकन नीति फॉलोड से कर्नावती अल्फा इंटरनैशनल लिमिटेड - बीएसई: 526451, NSE: N.A

कर्नावती अल्फा इंटरनैशनल लिमिटेड

बीएसई: 526451  |  NSE: N.A  |  ISIN: INE901D01015  |  Packaging

खोजें कर्नावती अल्फा इंटरनैशनल लिमिटेड कनेक्शन मार्च 07
लेखांकन नीति साल : मार्च '08
1. Basis of Accounting 

The accounts have been prepared based on historical cost and on the basis of a going concern with revenues considered and expenses accounted wherever possible on their accrual including provisions / adjustments.

The preparation of financial statement in conformity with generally accepted accounting principles requires estimates and assumptions to be mad that affect the reported amounts of assets and liabilities on the date of the financial statements and the reported amounts of revenues and expenses during the reported period. Differences between actual results and estimates are recognized in the period in which the results are known / materialized.

2. Fixed Assets And Depreciation:

Fixed Assets are recorded at historical cost inclusive of pre-Operative expenses less Modvat availed & depreciation.

Depreciation has been provided on Straight Lino Value Method at the rates specified in schedule XIV of the Companies Act, 1956.

3. Inventory Valuation:

Raw material, Stores Spares & Consumables, Semi Finished Goods and Finished Goods are valued at the lower of cost or market price scrap is valued at realisable value.

4. Revenue Recognition; Sales are net of excise duty and vat.

5. Employees Benefits:

Short term employee benefits are recognized as an expense at the undiscounted amount in the P & L Account of the year in which the related service is rendered.

Post employment and other long term benefits are recognized as an expense in the P & L Account for the year in winch the employee has rendered services. The expense is recognized at the value of the amount determined using actual calculation method.

6. Investments; Investments are valued at cost

7. Raw Materials Consumption:

Raw material purchase is net of Cenvat, discount & rebates

8. Taxes on Income:

Provision for Current Tax is computed as per Total Income returnable under the Income Tax Act, 1961 taking into account available deductions and exemptions, Deferred Tax is recognised for all timing differences being the differences between taxable incomes and accounting income that originate in one period and are capable of reversal in one or more subsequent periods.

9. Borrowing Cost:

Borrowing costs that are attributable to the acquisition, construction or production of a qualifying asset are capitalised as part of cost of such asset till such time as the asset is ready for its intended use or sale. A qualifying asset is an asset that necessarily requires a substantial period of time to get ready for its intended use or sale. All other borrowing costs are recognised as an expenses in the period in which they are incurred.

10. Impairment of Assets:

The company evaluates the impairment of assets at each Balance Sheet date and adjustment, if any, is made as per the Accounting Standard 28 Impairment of Assets issued by the ICAI.

11. Provision, Contingent Liabilities & Contingent Assets;

Provision involving substantial degree of estimation in measurement is recognized when there is a present obligation as a result of past events and it is probable that there will be an outflow of resources. Contingent liabilities are not recognized but are disclosed in the notes. Contingent assets are neither recognized nor disclosed in the financial statements.

स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `995 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `853 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `729 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `1002 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `922 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `1176 Cr की बिकवाली
  • ENTERS IN F&O BAN : SAIL के F&O में नई पोजीशन पर रोक
  • STILL IN F&O BAN : EQUITAS, BHEL, GLENMARK, I-BULLS HSG

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