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moneycontrol.com भारत | लेखांकन नीति > Pharmaceuticals > लेखांकन नीति फॉलोड से श्रीश्मा फाइन केमिकल्स - बीएसई: 507000, NSE: N.A

श्रीश्मा फाइन केमिकल्स

बीएसई: 507000  |  NSE: N.A  |  ISIN:  |  Pharmaceuticals

खोजें श्रीश्मा फाइन केमिकल्स कनेक्शन
लेखांकन नीति साल : मार्च '05
a.  The company has adopted accrual system of accounting for all
 revenues and expenses except in some cases as mentioned elsewhere.
 
 b.  Depreciation on Fixed Assets has been provided on straight - line
 basis as specified in Schedule XIV of the Companies Act, 1956 on Single
 Shift basis. The Depreciation on items below Rs.5000/- is considered at
 the rate of 100%.
 
 c.  Gratuity has been provided for employees who have completed service
 of five years as on the balance Sheet date as per the provisions of
 Gratuity Act, 1972.
 
 d.  Following are the basis of valuation adopted by the Company.
 
 Raw Material            At Cost
 Finished Goods      At Cost or Market Value
 whichever is lower
 Process Stock           At Cost
 Stores & Spares         At Cost
 
 In view of the loss incurred for the year, the Management has
 considered that the cost of each of the items of Finished Goods would
 be higher than the Selling Price. Accordingly, without determining the
 cost of each product, the Inventory has been valued at Selling Price.
 The Process Stock has been estimated at certain percentage of the
 selling price related to the stage of completion of products as
 determined by the Management.
 
 e.  Transactions in Foreign currency during the year have been recorded
 at the average month end rate of exchange. Current Assets & Liabilities
 denominated in Foreign Currencies are translated at closing rate as at
 Balance Sheet date. All resulting gains or loss on translation /
 settlement are recognized in the Profit & Loss Account except those
 relating to the acquisition of Fixed Assets which are adjusted to the
 cost of the Fixed Assets.
 
 f.  Long term Investments are stated at cost.
 
 g.  Current Income Tax is determined on the basis of tax payable on
 taxable income (if any) for the year. In compliance with Accounting
 Standard-22 issued by the Institute of Chartered Accountants of India,
 deferred tax is calculated at current statutory income tax rate and is
 recognised on timing differences between taxable income and accounting
 income that originated in one period and are capable of reversal in one
 or more subsequent periods. Deferred tax assets, subject to
 consideration of prudence, are recognised and carried forward only to
 the extent that there is reasonable certainty that sufficient future
 taxable income will be available against which such deferred tax assets
 can be realized.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `566.52 Cr की खरीदारी की
  • MARKET CUES : DIIs ने कैश में `183.41 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `800 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `818 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `140.36 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `42.76 Cr की बिकवाली की
  • MARKET CUES : स्टॉक ऑप्शंस में `79.20 Cr की बिकवाली की
  • MS ON TCS : Equal-weight रेटिंग, लक्ष्य `1,980/Sh
  • MS ON TITAN : Equal-weight रेटिंग, लक्ष्य `1240/Sh
  • MS ON ICICI BANK : Overweight रेटिंग, लक्ष्य `665/Sh

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