moneycontrol.com भारत | लेखांकन नीति > Cement - Major > लेखांकन नीति फॉलोड से श्री विष्णु सीमेंट - बीएसई: 518018, NSE: SRIVISHCEM

श्री विष्णु सीमेंट

बीएसई: 518018  |  NSE: SRIVISHCEM  |  ISIN: INE286B01015  |  Cement - Major

खोजें श्री विष्णु सीमेंट कनेक्शन मार्च 06
लेखांकन नीति साल : दिसम्बर '06
1.  Basis of Accounting :
 The financial statements are prepared under the historical cost
 convention on an accrual basis and are in accordance with the
 requirements of the Companies Act, 1956 and comply with the Accounting
 Standards referred to in sub-section (3C) of section 211 of the said
 2.  Fixed Assets :
 Fixed Assets are stated at cost of acquisition or construction
 including any attributable cost of bringing the asset to its working
 condition for its intended use, less accumulated depreciation.
 Depreciation is provided on the straight line method at the rates and
 in the manner prescribed in Schedule XIV to the Companies Act, 1956.
 3.  Borrowing Cost :
 Borrowing costs that are-directly attributable to the acquisition of
 the qualifying assets are capitalised for the period until the asset is
 ready for its intended use. A qualifying asset is an asset that
 necessarily takes a substantial period of time to get ready for its
 intended use. Other borrowing costs are recognised as an expense of the
 period in which they are incurred.
 4.  Inventories :
 Stores and spare parts, fuel oil, coal and packing material are valued
 at weighted average cost.  Other Inventories are valued at the lower of
 cost and net realisable value.
 The cost is determined as follows :
 (a) Raw Materials : Weighted average method.
 (b) Work-in-process : At material cost on weighted average method and
 appropriate overheads.
 (c) Finished goods : At material cost on weighted average method and
 appropriate overheads.
 5.  Retirement Benefits :
 (a) The Company has various schemes of retirement benefits, viz.
 provident fund and gratuity in respect of which the companys
 contributions are charged to the profit and loss account every year.
 (b) Gratuity and Leave encashment liabilities are accrued based on the
 actuarial valuation as at the end of the financial year.
 6.  Revenue Recognition :
 Sale of goods is recognised at the point of despatch of finished goods
 to the customers. Sale is inclusive of excise duty and excludes sales
 7.  Taxes on Income : 
 Current tax is determined as the amount of tax payable in respect of
 taxable income for the year.
 Deferred tax is recognised subject to the consideration of prudence in
 respect of deferred tax asset, on timing difference being the
 difference between taxable income and accounting income that originate
 in one period and are capable of reversal in one year or subsequent
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `1008 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `538 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `379 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `656 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `1075 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `36 Cr की बिकवाली की
  • MS ON BPCL : Overweight रेटिंग, लक्ष्य `571/Sh
  • CS ON AARTI IND : Outperform रेटिंग, लक्ष्य `980/Sh
  • CS ON APOLLO HOSP : लक्ष्य `1,300 से बढ़ाकर `1,600/Sh
  • NOMURA ON ESSAR CASE : बैंकों की अब 90% तक रकम की रिकवरी संभव

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(August 06, 2018)

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