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moneycontrol.com भारत | लेखांकन नीति > Paints & Varnishes > लेखांकन नीति फॉलोड से किलिक निक्सॉन - बीएसई: 501316, NSE: N.A

किलिक निक्सॉन

बीएसई: 501316  |  NSE: N.A  |  ISIN: INE982A01011  |  Paints & Varnishes

खोजें किलिक निक्सॉन कनेक्शन मार्च 12
लेखांकन नीति साल : मार्च '13
(a) SALES AND OTHER INCOME :
 
 Sale value of Products is inclusive of excise duty excluding VAT/CST
 and is net of discounts other than cash discount.
 
 (b) FIXED ASSETS :
 
 Fixed Assets are recorded at cost except for subsequent revaluation as
 stated hereinafter in respect of Buildings. The Company capitalises all
 cost relating to Fixed Assets acquisition and installation.
 
 (c) DEPRECIATION :
 
 Depreciation on Fixed Assets is provided on written down value method
 in accordance with the provisions of the Companies Act,1956 as
 applicable from time to time. The amount of annual depreciation on that
 portion of the value of the uildings which is written up on revaluation
 is transferred from Revaluation
 
 Reserve to Profit and Loss Account.
 
 Patent and Trademarks are amortised equally over 14 years.
 
 (d) INVESTMENTS :
 
 Investments (which are long term) are stated at cost and permanent
 diminution in their value wherever considered necessary is provided.
 
 (e) DEFERRED EXPENDITURE :
 
 Revenue expenditure, benefit of which is likely to accrue over a period
 of time, is treated as deferred revenue expenditure and is written off
 proportionately over such period or five years whichever is less.
 
 (f) RESEARCH AND DEVELOPMENT :
 
 Revenue expenditure on Research and Development is charged to Profit
 and Loss Account in the year in which it is incurred. Capital
 expenditure is treated as addition to Fixed Assets.
 
 (g) FOREIGN CURRENCIES :
 
 All exchange differences arising from foreign currency transactions are
 dealt with in Profit and Loss Account(except those relating to
 acquisition of Fixed Assets which are adjusted in the cost of the
 assets). All foreign currency assets and liabilities as at the balance
 sheet date are restated at the applicable exchange rates prevailing on
 that date and any material differences arising on such restatement are
 dealt with in the Profit and Loss Account except those relating to
 acquisition of Fixed Assets.
 
 (h) PROVISION FOR RETIREMENT BENEFITS :
 
 Liability in respect of retirement gratuity and leave encashment to
 employees is accounted for, on the basis of actuarial valuation.
 Retirement benefits in the form of Provident Fund and
 Superannuation/Pension Scheme, whether in pursuance of any law or
 otherwise, is accounted on actual basis and charged to the Profit &
 Loss Account.
 
 (i) ACCOUNTING FOR TAXES ON INCOME :
 
 Current tax is determined as an amount of tax payable in respect of
 taxable income for the year. Deferred tax is recognized, subject to the
 consideration of prudence in respect of the deferred tax assets arising
 due to timing differences, being the difference between taxable income
 and accounting income which originate in one year and are capable of
 reversal entry one or more subsequent years. Deferred tax assets
 arising on account of brought forward losses and unabsorbed
 depreciation under tax laws, are recognized, only if there is virtual
 Certainty of its realization, supported by convincing evidence at each
 Balance Sheet date the carrying amount of deferred tax assets are
 reviewed, to reassure realization.  certainty of its realization,
 supported by convincing evidence at each Balance Sheet date the
 carrying amount of deferred tax assets are reviewed, to reassure
 realization.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `566.52 Cr की खरीदारी की
  • MARKET CUES : DIIs ने कैश में `183.41 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `800 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `818 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `140.36 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `42.76 Cr की बिकवाली की
  • MARKET CUES : स्टॉक ऑप्शंस में `79.20 Cr की बिकवाली की
  • MS ON TCS : Equal-weight रेटिंग, लक्ष्य `1,980/Sh
  • MS ON TITAN : Equal-weight रेटिंग, लक्ष्य `1240/Sh
  • MS ON ICICI BANK : Overweight रेटिंग, लक्ष्य `665/Sh

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