moneycontrol.com भारत | लेखांकन नीति > Plastics > लेखांकन नीति फॉलोड से एसएमएस टेकसॉफ्ट (इंडिया) - बीएसई: 531838, NSE: N.A

एसएमएस टेकसॉफ्ट (इंडिया)

बीएसई: 531838  |  NSE: N.A  |  ISIN: INE648B01024  |  Plastics

खोजें एसएमएस टेकसॉफ्ट (इंडिया) कनेक्शन मार्च 13
लेखांकन नीति साल : मार्च '14
Basis of Preparation of Financial Statements The Financial Statements
 of the Company have been prepared in accordance with Generally Accepted
 Accounting Principles in India (Indian GAAP). The Company has prepared
 theses Financial Statement to comply in all material aspects with the
 notified Accounting Standards by Companies (Accounting Standards)
 Rules, 2006 (as amended) and the relevant provisions of the Companies
 Act, 1956.
 b) The Company follows mercantile system of accounting, unless stated
 c) The Accounts are prepared on the historical basis and on the
 Accounting Principles of on Going Concern.
 d) Accounting Policies not specifically referred to otherwise are
 consistent and in consonance with generally accepted Accounting
 Principles. In applying Accounting Policies, consideration has been
 given to Prudence, Substance over form and Materiality.
 (e) Expenses and Income considered payable and receivable respectively
 are generally accounted for on Accrual Basis.
 (2) Change in Accounting Policy
 Presentation and Disclosure of the Financial Statements during the year
 ended on 31st March, 2014 the revised Schedule VI notified under the
 Companies Act, 1956 has become applicable to the Company, for
 preparation and presentation of its Financial Statements. The adoption
 of revised Schedule VI does not impact recognition and measurement
 principles followed for preparation of Financial Statements. However it
 has significant impact on presentation and disclosures made in the
 financial statements. The company has also reclassified the previous
 year figures in accordance with the requirements applicable in the
 current year.
 (3) Use of Estimates
 The preparation of Financial Statements requires estimates and
 assumptions to be made that affect the reported amount of assets and
 liabilities as on the date of the financial statements and the reported
 amount of revenues and expenses during the reporting period. Difference
 between the actual result and estimates are recognizes in the period in
 which the results are known / materialized.
 (4) Fixed Assets, Method of Depreciation, Amortization and Impairment
 (a) The Gross Block of Assets is shown at the Cost, which includes
 taxes, duties and other identifiable, direct expenses which are
 attributable to acquisition of fixed assets and other direct expenses
 and overheads incurred up to date on which such assets were first put
 to use less accumulated depreciation and impairment loss.
 (b) Expenditure incurred during Construction / Erection period;'' is
 included under
 Capital Work-in-Progress and allocated to the respective Fixed Assets
 on Completion of Construction / Erection. -
 (c) Depreciation has been provided in the books on WDV method basis at
 the rate and
 the method as specified under schedule XIV to the Companies Act, 1956.
 The company evaluates impairment of losses on the Fixed Assets whenever
 events or changes in circumstances indicate that their carrying amounts
 may not be recoverable. If such assets are considered to be impaired,
 the impairment loss is then recognized for the amount by Which the
 carrying amount of the assets exceeds * recoverable amount, which is
 the higher of an assets net selling price and value in use.
 Employee Benefits .
 Contribution to the Provident Fund, Pension Fund, Other Funds and Leave
 encashment paid during the year are being charged to Profit & Loss
 Long Term Investments are stated at Cost Provision for diminution in
 the value of Long Term Investments is made only if such a decline is
 other than temporary in the opinion of the Management.
 Accounting for Taxes on Income
 Income Tax expenses comprises of Current Tax, Deferred Tax charge or
 Credit.  Provision for Current Tax is made with reference to Taxable
 Income Computed for the Accounting period, for which the Financial
 Statements are prepared and applying the tax rates as applicable.
 Provision, Contingent Liabilities and Contingent Assets
 Provisions involving substantial degree of estimation in measurement
 are recognized when there is a present obligation as result of past
 events and it is probable that there will be an outflow of resources.
 Revenue Recognition
 Revenue recognized when it is earned and no significant uncertainty
 exists as to its realization or collection and is recorded on gross
 value including CENVAT and VAT.
 Revenue from Job work income is recognized on delivery of the
 products, when all significant contractual obligations have been
 satisfied, Other income is accounted on accrual basis.
 Earnings per Share
 The company reports Basic and Diluted Earnings per Share (EPS) in
 accordance with Accounting Standards - 20 on Earnings per Share,
 Basic Earnings per share are calculated, by dividing the net profit or
 loss for the year attributable to equity shareholders by the weighted
 average number of equity shares outstanding during the year. Diluted
 Earnings per share reflect the potential dilution that could occur if
 contracts to issue equity shares were exercised or converted during the
 period. Diluted earnings per equity share are computed using the
 weighted average number of equity shares and dilutive potential equity
 shares outstanding during the period, except where the results are
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `1565.62 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `649.7 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `3184.28 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `1645.43 Cr की बिकवाली
  • MARKET CUES : इंडेक्स ऑप्शंस में `55.82 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `1417.84 Cr की बिकवाली
  • MARKET CUES : स्टॉक ऑप्शंस में `176.83 Cr की बिकवाली
  • ENTERS IN F&O BAN : Sun TV, Canara Bk के F&O में नई पोजीशन पर रोक
  • ENTERS IN F&O BAN : Mindtree के F&O में नई पोजीशन पर रोक
  • STILL IN F&O BAN : Escorts, Equitas F&O बैन में बरकरार

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(August 06, 2018)

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