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moneycontrol.com भारत | लेखांकन नीति > Paper > लेखांकन नीति फॉलोड से एनईपीसी पेपर एंड बोर्ड - बीएसई: 531077, NSE: NEPCPAPER

एनईपीसी पेपर एंड बोर्ड

बीएसई: 531077  |  NSE: NEPCPAPER  |  ISIN: INE471B01013  |  Paper

खोजें एनईपीसी पेपर एंड बोर्ड कनेक्शन मार्च 13
लेखांकन नीति साल : मार्च '14
i) Shareholders holding more than 5%of the equity share capital (face
 value per share is 10/- each)
 
 ii )Basis of Accounting
 
 a) The accounts are prepared on the basis of historical cost convention
 and as a going concern in accordance with the generally accepted
 accounting principles and as per the provisions of the Companies Act,
 1956.
 
 b) The Company follows mercantile system of accounting and recognizes
 income and expenditure on accrual basis.
 
 iii) Fixed Assets and Depreciation
 
 a) Fixed Assets are stated at cost of acquisition or construction
 including any cost attributable to bringing the assets to their working
 condition for their intended use.
 
 b) Depreciation is provided on Straight Line Method from the date of
 Purchase/Installation put to use at the rates and in the manner
 prescribed under Schedule XIV to the Companies Act, 1956.
 
 iv) Inventories
 
 Inventories are valued as under:
 
 Raw Material and Bought out Goods - at the lower of Cost or Net
 Realisable Value
 
 Finished Goods - at the lower of Cost or Net Realisable Value
 
 Other Consumables - at the lower of Cost or Net Realisable Value
 
 v) Miscellaneous Expenditure
 
 Deferred Revenue expenditures are being amortized over a period of 10
 years and charged to revenue accordingly.
 
 vi) Taxation
 
 Income tax expenses comprise current tax and deferred tax charge or
 credit. Deferred tax assets/ Liabilities are measured by applying tax
 rate and tax laws that have been enacted by the Balance sheet date.
 Deferred tax liability on account of opening timing difference due to
 depreciation  under tax laws is recognized in the accounts. Deferred
 tax liability on account of depreciation during the year is also
 recognized in the accounts. At each Balance Sheet date, the carrying
 amount of Deferred Tax Assets/liabilities is reassessed based on a
 careful review.
 
 vii) Borrowing Costs
 
 Borrowing costs attributable to acquisition, construction or production
 of a qualifying fixed asset are capitalized as part of the cost of such
 asset. All other borrowing costs are recognized as an expense in the
 period in which they are incurred.
 
 viii) Contingent Liabilities
 
 Contingent Liabilities are disclosed by way of notes.
 
स्रोत: रेलीगरे टेचनोवा

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