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moneycontrol.com भारत | लेखांकन नीति > Couriers > लेखांकन नीति फॉलोड से स्काईपैक सर्विस स्पेशलिस्ट - बीएसई: 523846, NSE: N.A

स्काईपैक सर्विस स्पेशलिस्ट

बीएसई: 523846  |  NSE: N.A  |  ISIN: INE539D01013  |  Couriers

खोजें स्काईपैक सर्विस स्पेशलिस्ट कनेक्शन मार्च 12
लेखांकन नीति साल : मार्च '15
i) Basis of Accounting
 
 The financial statements are prepared in accordance with the Indian
 Generally Accepted Accounting Principles (GAAP) under the historical
 cost convention on the accrual basis except for certain financial
 instruments, which are measured at fair values. GAAP comprises
 mandatory accounting standards as prescribed by the Companies
 (Accounting Standards) Rules, 2006, the provisions of the Companies
 Act, 2013 (to the extent notified), the Companies Act, 1956 (to the
 extent applicable), and guidelines issued by SEBI. There are no
 material departures from prescribed accounting standards in the
 adoption of these standards.
 
 ii) Use of estimates
 
 The preparation of financial statements requires the management of the
 company to make estimates and assumptions that affect the reported
 amount of assets and liabilities on the date of financial statements
 and the reported amount of revenues and expenses during the reporting
 period. Difference, if any, between the actual results and estimates is
 recognized in the year in which the results are known/materialized.
 
 iii) Revenue
 
 Revenue from sale of services is recognized upon completion of sale or
 rendering of services where there does not exist significant
 uncertainty about its ultimate realization.
 
 iv) Fixed Assets
 
 Fixed assets are stated at cost, less accumulated depreciation and
 impairment, if any. Direct costs are capitalized until fixed assets are
 ready for use. Capital work-in-progress comprises the cost of fixed
 assets that are not yet ready for their intended use at the reporting
 date.  Intangible assets are recorded at the consideration paid for
 acquisition of such assets and are carried at cost less accumulated
 amortization and impairment.
 
 vi) Investments
 
 Long Term investments are stated at cost. Cost includes incidental
 expenses of acquisition.  Decline in value of investment other than of
 temporary nature is recognized in statement of Profit and Loss.
 
 vii) Borrowing costs
 
 Borrowing costs are charged to the Statement of Profit and loss, there
 is no borrowing costs attributable to the acquisition and construction
 of the Qualifying Assets.
 
 viii) Depreciation and Amortization
 
 Fixed assets are stated at cost of acquisition inclusive of duties,
 taxes, incidental expenses, commissioning / erection expenses etc., up
 to the date the asset is put to use.
 
 Depreciation on fixed assets is provided on the straight-line method
 over the useful lives of assets estimated by the Management.
 Depreciation for assets purchased / sold during a period is
 proportionately charged. Individual low cost assets (acquired for
 Rs.5,000/- or less) are depreciated in the year of acquisition.
 Intangible assets are amortized over their respective individual
 estimated useful lives on a straight- line basis, commencing from the
 date the asset is available to the Company for its use.
 
 ix) Impairment of Assets
 
 An asset is treated as impaired when the carrying cost of assets
 exceeds its recoverable value. 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 Statement of Profit and Loss. The
 impairment loss recognized in prior accounting period is reversed if
 there has been a change in the estimate of recoverable amount.
 
 x) Employees'' Benefits Defined Contribution Plan:
 
 The Company''s Provident Fund Scheme and Employee State Insurance
 Scheme are defined contribution plans. The contributions paid / payable
 during the year are recognized in the Profit and Loss Account during
 the period in which the employee renders the related service.
 
 Defined Benefit Plans:
 
 The Company''s gratuity scheme is a defined benefit plan. The
 Company''s net obligation in respect of the gratuity benefit is
 calculated by estimating the amount of future benefit that the
 employees have earned in return for their service in the current and
 prior periods, that benefit is discounted to determine its present
 value.
 
 The present value of the obligation under such benefit plans is
 determined on the basis of actuarial valuation using the Projected Unit
 Credit Method which recognizes each period of service that give rise to
 additional unit of employee benefit entitlement and measures each unit
 separately to build up the final obligation.
 
 The obligation is measured at present values of estimated future cash
 flows.
 
 Short Term Employee Benefits - Compensated Absences:
 
 The company does not have a policy of providing for encashment of
 accumulated leave.
 
 Accounting policy for recognizing actuarial gains / losses:
 
 Actuarial gains and losses are recognized immediately in the profit and
 loss account.
 
 xi) Taxes on Income:
 
 Current tax is determined in accordance with the provisions of the
 Income Tax Act, 1961.
 
 Deferred tax is recognized in respect of all timing differences.
 
 Deferred tax assets are recognized when considered prudent.
 
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `637 Cr की खरीदारी की
  • MARKET CUES : DIIs ने कैश में `468 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `2005 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `494 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `2119 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `596 Cr की बिकवाली
  • MARKET CUES : स्टॉक ऑप्शंस में `12 Cr की बिकवाली
  • CITI ON DLF : Sell रेटिंग, लक्ष्य `144/Sh
  • MS ON DLF : Overweight रेटिंग, लक्ष्य `211/Sh
  • CLSA ON DLF : Buy रेटिंग बरकरार, लक्ष्य `190/Sh

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