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moneycontrol.com भारत | लेखांकन नीति > Chemicals > लेखांकन नीति फॉलोड से सुपीरियर एयर प्रोडक्ट्स - बीएसई: 526469, NSE: N.A

सुपीरियर एयर प्रोडक्ट्स

बीएसई: 526469  |  NSE: N.A  |  ISIN:  |  Chemicals

खोजें सुपीरियर एयर प्रोडक्ट्स कनेक्शन
लेखांकन नीति साल : मार्च '01
SIGNIFICANT ACCOUNTING POLICIES
 
 1.  Basis of Accounting
 
 The accounts are prepared under historical cost convention.
 
 2.  Fixed Assets
 
 Fixed Assets are carried at the cost of acquisition or construction
 including expenses directly related thereto less accumulated
 depreciation. (Also refer to Policy No. 7 on Borrowing Costs).
 
 3.  Inventories
 
 i) Stock of Raw Materials, Stores & Spares are valued at cost.
 
 ii) Finished Goods and trade goods are valued at lower of cost or net
 realisable value.
 
 iii) Work in progress and projects in progress are valued at lower of
 cost or market value.
 
 4.  Investments
 
 Investments are stated at cost. Decline in the value of long term
 investments is recognised if considered permanent.
 
 5.  Depreciation
 
 Depreciation on Assets is provided on Straight Line Method for assets
 acquired before 1st April, 1987 derived from rates then prevailing
 under the Income Tax Act. Assets acquired after 1st April 1987 are
 depreciated on pro-rata basis on straight line method at rates as
 prescribed under schedule XIV of the Companies Act, 1956.
 
 6.  Retirement Benefits
 
 (a) Provision for staff gratuity is made for employees on the basis of
 actuarial valuation. No contributions are made to separate fund.
 
 (b) Contributions to Employees Provident Fund are charged to revenue
 each year.
 
 (c) Liability on account of leave encashment of employees is provided
 in accordance with the rules of the Company at current encashable
 salary rates for the unavailed leaves.
 
 7.  Borrowing Costs
 
 Borrowing costs that are attributable to the acquisition or
 construction of qualifying assets are capitalised as part of the cost
 of such assets. A qualifying asset is one that necessarily takes
 substantial period of time to get ready for its intended use or sale.
 All other borrowing costs are recognised as. an expense in the period
 in which they are incurred.
 
 8.  Turnkey Contracts
 
 Profit/Loss on turnkey contracts for erection of centralised gas
 pipeline system and supply of medical equipment is recognised on
 completion and handing over of the project to the customer.
 
 9.  Others
 
 Claims preferred on insurance companies/others are accounted for on
 acceptance/receipt in view of the uncertainties of recoveries.
 
 
 
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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