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कुम्भत फायनांशियल सर्विसेस

बीएसई: 526869  |  NSE: N.A  |  ISIN: INE795E01019  |  Finance - Leasing & Hire Purchase

खोजें कुम्भत फायनांशियल सर्विसेस कनेक्शन मार्च 12
लेखांकन नीति साल : मार्च '14
1. ACCOUNTING CONVENTION:
 
 1. The accounts have been prepared under the historical cost
 convention.
 
 2. Income and Expenditure recognition:
 
 a) Interest on loans are accounted for on accrual basis.
 
 b) Dividend on shares and other incomes are accounted for on receipt
 basis.
 
 c) All items of expenditure are accounted for on accrual basis.
 
 3. The Company has followed the prudential norms as prescribed by the
 Reserve Bank of India under Non-Banking Financial Companies Prudential
 Norms (Reserve Bank) Directions 1998 as amended from time to time.
 
 4. Depreciation / Amortisation policy : Depreciation on assets is
 provided on the Written Down Value Method at the rates prescribed in
 Schedule XIV to the Companies Act, 1956.  The Cost of the leased assets
 is amortised during the lease period, for all the assets acquired since
 inception, as recommended in the Guidance Note on Accounting for
 Leases (Revised) issued by the Institute of Chartered Accountants of
 India.
 
 Depreciation has not been provided on repossessed assets pending the
 sale and / or realization of the assets since the assets are not put
 into use after such repossession.
 
 5. Valuation of Fixed Assets :
 
 Fixed Assets are carried at historical cost less accumulated
 depreciation.
 
 6. Inventory of Shares:
 
 Shares and Securities are valued at Cost or market price whichever is
 lower.
 
 7. Compliance with Accounting Standards:
 
 Appropriate Accounting Standards have been duly considered while
 preparing the financial and other statements.
 
 8. Retirements Benefits:
 
 Retirement benefits are accounted for on Accural basis as per Revised
 Accounting Standard -15 on the basis of acturial valuation.
 
 9. Accounting for Taxes on Income (AS 22)
 
 Deferred Tax Assets / Liability is recognized as per Accounting
 Standard AS 22 on -Accounting for taxes on Income'' issued by The
 Institute of Chartered Accountants of India.
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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