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moneycontrol.com भारत | लेखांकन नीति > Diversified > लेखांकन नीति फॉलोड से कोठारी इंडस्ट्रियल कॉर्पोरेशन - बीएसई: 509732, NSE: KOTHARINDL

कोठारी इंडस्ट्रियल कॉर्पोरेशन

बीएसई: 509732  |  NSE: KOTHARINDL  |  ISIN: INE972A01020  |  Diversified

खोजें कोठारी इंडस्ट्रियल कॉर्पोरेशन कनेक्शन मार्च 13
लेखांकन नीति साल : मार्च '14
The financial statements are prepared on accrual basis of accounting
 and in accordance with the applicable Accounting Standards.
 
 i Revenue Recognition
 
 Revenue is recognized on accrual basis and is inclusive of excise duty
 wherever applicable.
 
 ii Foreign Currency Transactions
 
 Foreign Currency transactions are recorded at the rates prevailing on
 the date of the transactions. Exchange differences arising on
 settlement are recognized in the statement of Profit & Loss.
 Outstanding foreign balances are restated at exchange rates prevailing
 on the Balance Sheet date.
 
 iii Employee Benefits
 
 Short term employee benefits are estimated and provided for. Further
 company''s contribution to Provident Fund, Employees State Insurance
 and other funds are determined under the relevant schemes and/or
 statute are charged to revenue. Gratuity and Leave encashment are
 based on reasonable estimates based on past trend of employee
 retrenchment/attrition.
 
 iv Fixed Assets
 
 Fixed Assets are valued at cost. Most of the fixed assets were
 revalued in the past earlier years to reflect the true value of such
 assets and the incremental appreciation on account of such revaluation
 was credited to Fixed Assets Revaluation Reserve in earlier years.
 
 v Depreciation
 
 Depreciation is provided on Written Down value method on all assets at
 the appropriate rates in accordance with Schedule XIV to the Companies
 Act, 1956. The incremental differential depreciation on account of
 revaluation of certain depreciable assets is charged against Fixed
 Assets Revaluation Reserve account
 
 vi Borrowing Cost
 
 Interest cost on qualifying asset being an asset necessarily takes a
 substantial period of time to get ready for its intended use or sale,
 is capitalized at the weighted average rate of the funds borrowed and
 utilized for acquisition of such assets.
 
 vii Impairment of Assets
 
 The carrying cost of assets are reviewed at each Balance Sheet date
 and if there is any indication of impairment based on
 internal/external factors, the same is recognized and provided for.
 
 viii Investments
 
 Investments meant to be held for long term are carried at cost.
 
 ix Inventories
 
 Fertilizer mixtures are valued at lower of cost and net realizable
 value following first in first out method. Raw materials, Stores and
 Spare parts are valued at weighted-average cost and are inclusive of
 excise duty and other taxes wherever applicable
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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