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moneycontrol.com भारत | लेखांकन नीति > Finance - Investments > लेखांकन नीति फॉलोड से कोवालम इंवेस्टमेंट एंड ट्रेडिंग - बीएसई: 505585, NSE: N.A

कोवालम इंवेस्टमेंट एंड ट्रेडिंग

बीएसई: 505585  |  NSE: N.A  |  ISIN:  |  Finance - Investments

खोजें कोवालम इंवेस्टमेंट एंड ट्रेडिंग कनेक्शन मार्च 13
लेखांकन नीति साल : मार्च '14
1. a) Accounting Convention
 
 The financial statements are prepared under the historical cost
 convention, in accordance with applicable accounting standards and
 relevant presentational requirements of the Companies Act, 1956.
 
 b) Revenue Recognition:
 
 i) Income from Investments
 
 Dividend Income is recognised when the company''s right to receive
 payment is established.
 
 ii) Capital Gain/Profit on Sale of Investment
 
 Gain/Loss on Sale of Investment is considered at the time of
 Sale/Redemption.
 
 iii) Interest Income
 
 Interest Income is recognised on a time proportion basis taking into
 account the amount outstanding and the rate applicable.
 
 iv) Brokerage Income
 
 Accounted for on accrual basis.
 
 c) Fixed Assets and Depreciation
 
 Tangible assets are stated at Cost less accumulated depreciation. Cost
 of acquisition is inclusive of freight duties, taxes and other
 incidental expenses. Depreciation is charged on WDV basis as per Income
 Tax Rule. However there is no asset as on 31.03.2014.
 
 d) Investments
 
 The Investments are stated at cost, Diminution in value of Investments
 on account of market fluctuations which are not of permanent nature
 have not been provided for. Market value of mutual fund is considered
 on NAV basis.
 
 e) Accounting for Taxes on Income
 
 The accounting treatment followed for taxes on income is to provide for
 Current Tax, Deferred Tax. Current Tax is the amount of Income Tax
 determined to be payable in respect of taxable income for a period.
 Deferred Tax is calculated for timing difference that originates in one
 period and is capable of reversal in the subsequent period.
 
 f) Impairment of Assets:
 
 At each balance sheet date, an assessment is made whether any
 indication exists that an asset has been impaired. If any such
 indication exists an impairment loss i.e. the amount by which the
 carrying amount of an asset exceeds its recoverable amount is provided
 in the books of account.
 
 2. a) Segment Revenue includes Income directly identifiable with/allocable
 to the segment including intersegment revenue.
 
 b) Expenses that are directly identifiable with/allocable to segments
 are considered for determining the Segment Result. The expenses which
 relate to the Company as a whole and not allocable to segments, are
 included under other unallocable expenditure.
 
 c) Segment assets includes all operating assets I.e. investment and
 current assets used by the segment.
 
 d) Segment Liabilities consists of creditors and other liabilities
 directly attributable to segment but does not include tax & financial
 liabilities.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `1116.79 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `450.36 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `58.91 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `1197.47 Cr की बिकवाली
  • MARKET CUES : इंडेक्स ऑप्शंस में `1280 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `22.75 Cr की बिकवाली
  • MARKET CUES : स्टॉक ऑप्शंस में `1.60 Cr की बिकवाली
  • CS ON AUROBINDO PHARMA : रेटिंग Neutral से घटाकर Underperform
  • CS ON AUROBINDO PHARMA : लक्ष्य `450/Sh से घटाकर `345/Sh
  • HSBC ON BAJAJ FIN : BUY रेटिंग, लक्ष्य `4,860 से घटाकर `3,750/Sh

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