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moneycontrol.com भारत | लेखांकन नीति > Paper > लेखांकन नीति फॉलोड से के पावर एंड पेपर - बीएसई: 530255, NSE: N.A

के पावर एंड पेपर

बीएसई: 530255  |  NSE: N.A  |  ISIN: INE961B01013  |  Paper

खोजें के पावर एंड पेपर कनेक्शन मार्च 14
लेखांकन नीति साल : मार्च '15
 1.  Basis of preparation of financial statements
 
 The financial statements have been prepared under the historical cost
 convention on accrual basis except where specified otherwise and in
 case of significant uncertainties.
 
 2.  Use of Estimates
 
 Estimates and assumptions used in the preparation of the financial
 statements are based on management''s evaluation of the relevant facts
 and circumstances as on the date of the Financial Statements, which may
 differ from the actual results at a subsequent date.
 
 3.  Fixed Assets and Depreciation
 
 a) Fixed Assets except freehold land are stated at cost of acquisition
 less accumulated depreciation. Cost includes the purchase price and all
 other attributable costs incurred for bringing the assets to its
 working condition for intended use. Freehold land is valued at cost.
 
 b) Depreciation
 
 Depreciation on Fixed Assets has been provided at the useful lives
 provided in Schedule II to the Companies Act, 2013 for SLM method on
 the opening written down value of the assets. No depreciation on assets
 of Power Division is charged as power division was not functional and
 assets in power division remained idle for the whole year. Depreciation
 on Fixed Assets of Paper Division is charged for the whole year.
 Depreciation on addition to Fixed Assets is charged on pro-rata basis
 from date on which asset is put to use. The carrying amount at the
 beginning of the year of assets where the remaining useful life is nil
 is transferred to balance of Retained Earning under the head Reserves
 and Suplus in the Balance Sheet,
 
 4) Impairment of Assets:
 
 Consideration is given at each balance sheet date to determine whether
 there is any modification or impairment of the carrying amount of the
 fixed assets. If any condition exists, an asset''s recoverable amount is
 estimated.
 
 As of March 31,2015 none of the fixed assets were considered impaired.
 
 5.  Investment
 
 Long Term investments are valued at cost.
 
 6.  Inventories
 
 Stock of Raw Material, Stores and Spares, Consumables and packing
 material is valued at cost price. Cost is ascertained using weighted
 average method. Stock of finished goods is valued at cost of production
 ascertained using weighted average method.
 
 7.  Segmental Reporting
 
 The company''s operating business is organised and managed separately
 according to the products provided as Paper Division and Power
 Division. The company generally accounts for inter segmental sale at
 the current market prices.
 
 8.  Deferred Tax Liability
 
 Deferred Tax Asset is not recognised in the Balance Sheet due to lack
 of reasonable certainty of realising them in view of accumulated
 losses.
 
 9.  Retirement Benefits
 
 The liability for terminal benefits to employees like gratuity is
 recognised in the year of payment and in view of the heavy losses and
 due to the skeleton eligible staff strength, no actuarial working is
 taken to avoid extra expenditure for it.
 
 10.  Foreign Currency Transactions
 
 Foreign currency transactions are accounted at the rates prevailing on
 the date of the transaction. The exchange rate differences arising out
 of such transactions are dealt with in the Profit and Loss Account,
 except in case of long-term loans, where they relate to acquisition of
 fixed asset, in which case they are adjusted to the carrying cost of
 such assets.
 
 
 
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `556.72 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `908.64 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `4263.60 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `705.91 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `2731.71 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `667.27 Cr की खरीदारी
  • MARKET CUES : स्टॉक ऑप्शंस में `158.71 Cr की खरीदारी
  • ENTERS IN F&O BAN : SAIL फ्यूचर एंड ऑप्शन बैन में
  • STILL IN F&O BAN : Voda Idea फ्यूचर एंड ऑप्शन बैन में बरकरार
  • STILL IN F&O BAN : Glenmark Ph फ्यूचर एंड ऑप्शन बैन में बरकरार

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