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moneycontrol.com भारत | लेखांकन नीति > Textiles - General > लेखांकन नीति फॉलोड से एसटीआई इंडिया - बीएसई: 536671, NSE: N.A

एसटीआई इंडिया

बीएसई: 536671  |  NSE: N.A  |  ISIN: INE427O01018  |  Textiles - General

खोजें एसटीआई इंडिया कनेक्शन
लेखांकन नीति साल : मार्च '15
 a. ACCOUNTING CONCEPTS :
 
 The accounts have been prepared on historical cost convention. The
 company follows the accrual basis of accounting. The financial
 statements are prepared in accordance with accounting standards
 specified under sectionl33 of the companies act 2013,read with rule 7
 of the companies ( Accounts) Rules ,2014 and the relevant provision of
 companies act,2013.
 
 b. USE OF ESTIMATES ;
 
 The preparation of financial statements requires the management of the
 company to make estimates and assumption that effect the reported
 amount of assets and liabilities on the date of the financial
 statements and the reported amount of revenues and expenses during the
 reporting period.  Differences between the actual results and estimates
 are recognized in the period in which the results are
 known/materialized. Though the management believes that the estimates
 used are prudent and reasonable, actual results could differ from these
 estimates.
 
 c. FIXED ASSETS
 
 Fixed Assets are stated at cost less accumulated depreciation thereon.
 The cost of fixed assets comprises purchase price and any directly
 attributable cost of bringing the asset to its working condition for
 its intended use. Borrowing cost directly attributable to acquisition
 or construction of those fixed assets which takes substantial period of
 time to get ready for their intended use are capitalized.
 
 d. DEPRECIATION
 
 In respect of fixed Assets, depreciation is charged on WDV basis to
 write of the cost of the fixed asset. Useful life of fixed Asset is
 taken on the basis of its use
 
 e. INVESTMENTS
 
 Investments are classified into current investments and non current
 investments. Investments that are intended to be held for one year or
 more as on the date of Balance sheet are classified as non current
 investments and investments that are held for less than one year as on
 the date of Balance Sheet are classified as current investments. Non
 current investment are valued at cost. Income from investment is
 recognized in the year in which it is accrued and states at gross.
 
 f. INVENTORIES
 
 The stock in trade during the year is valued at cost or net realizable
 value whichever is less.
 
 g. Employee Benefits :
 
 No provision is made in respect of retirement benefits.
 
 h.  Revenue Recognition :
 
 i) Revenue has been recognized as and when there is a reasonable
 certainty of its ultimate realization
 
 i. Contingent Liability :
 
 i) Provisions are recognized for present obligation of uncertain timing
 or amount as a result of a past event where a reliable estimate can be
 made and it is probable that an outflow or resources embodying economic
 benefits will be required to settle the obligation. Where it is not
 possible that an outflow or resources embodying economic benefits will
 be required or the amount cannot be estimated reliably, the obligation
 is disclosed as contingent liability, unless the probability of outflow
 or resources embodying economic benefits is remote.
 
 ii) Possible obligations whose existence will only be confirmed by the
 occurrence or non-occurrence of one or more uncertain events are also
 disclosed as contingent liabilities unless the probability of outflow
 of resources embodying economic benefit is remote.
 
 j. Previous year''s figures have been regrouped wherever necessary to
 confirm to current year''s groupings.
 
 k. Cash and Cash equivalents
 
 Cash and cash equivalents for the purpose of cash flow statement
 comprise cash at bank and in hand and short term investments with an
 original maturity of three months or less
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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