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शाश्वत टेक

बीएसई: 506313  |  NSE: N.A  |  ISIN: INE789D01014  |  Finance - General

खोजें शाश्वत टेक कनेक्शन मार्च 13
लेखांकन नीति साल : मार्च '14
1. BASIS OF ACCOUNTING
 
 The financial statements are prepared as a going concern under
 historical cost convention basis, except those with significant
 uncertainty, and in accordance with the mandatory accounting standards
 as specified under Section 211(3C) of the Companies Act, 1956 and other
 provisions of Companies Act, 1956. Accounting policies not stated
 explicitly otherwise are consistent with generally accepted accounting
 principles.
 
 2. METHOD OF ACCOUNTING
 
 The company follows mercantile system of accounting and recognizes
 income and expenses on accrual basis; however long-term employee
 benefits are accounted on cash basis.
 
 3. RECOGNITION OF INCOME
 
 Revenue from sale of goods is recognized when the property and all
 significant risks and rewards of ownership are transferred to the
 buyer.
 
 4. FIXED ASSETS
 
 Fixed Assets are stated at cost of acquisition or construction
 (including incidental expenses related to acquisition/construction and
 installation of the asset) less accumulated depreciation.
 
 5. EMPLOYEE BENEFITS
 
 Short-term employee benefits such as PF, Bonus, and Leave Encashment
 are accounted on accrual basis.
 
 The Company has not conducted Actuarial Valuation of long-term employee
 benefits, hence, present liability towards long-term employee benefits
 as at 31st March, 2014 has not been ascertained and provided which is
 not in accordance with AS-15 issued by the Institute of Chartered
 Accountants of India.
 
 6. PROVISIONS AND CONTINGENT LIABILITIES
 
 Provisions are recognized when the Company has legal and constructive
 obligations as a result of a past event, for which it is probable that
 a cash outflow will be required and a reliable estimate can be made of
 the amount of the obligation.
 
 Contingent Liabilities are disclosed when the Company has a possible
 obligation or a present obligation and it is probable that a cash
 outflow will not be required to settle the obligation.
 
 7. DEFERRED TAX
 
 Deferred Tax is recognized, subject to the consideration of prudence,
 on timing differences being the difference between taxable incomes and
 accounting income that originate in one period and are capable of
 reversal in one or more subsequent periods. Deferred Tax Asset is not
 recognized unless there are timing differences, the reversal of which
 will result in sufficient income or there is virtual certainty that
 sufficient future income will be available against which such deferred
 tax asset can be realized.
 
 8. CASH AND CASH EQUIVALENT
 
 Cash and cash equivalent in the cash flow statement comprises cash at
 bank and in hand and short-term investment with an original maturity of
 three months or less.
 
 9. IMPAIRMENT OF ASSETS
 
 The Company assesses at each Balance Sheet date whether there is any
 indication that any asset may be impaired and if such indication
 exists, the carrying value of such asset is reduced to its recoverable
 amount and a provision is made for such impairment loss in the profit
 and loss account.
 
 10. EARNING PER SHARE
 
 The earnings per share are calculated by dividing the net profit for
 the year attributable to the equity shareholders by the weighted
 average number of equity shares outstanding during the year. The
 Company has not issued any potential equity shares and hence the basic
 and diluted earnings per share are the same.
स्रोत: रेलीगरे टेचनोवा

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