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moneycontrol.com भारत | लेखांकन नीति > Packaging > लेखांकन नीति फॉलोड से वल्लभ पॉली प्लास्ट इंटरनैशनल - बीएसई: 530403, NSE: N.A

वल्लभ पॉली प्लास्ट इंटरनैशनल

बीएसई: 530403  |  NSE: N.A  |  ISIN: INE862K01014  |  Packaging

खोजें वल्लभ पॉली प्लास्ट इंटरनैशनल कनेक्शन मार्च 14
लेखांकन नीति साल : मार्च '15
 1.1 Basis of preparation of financial statements :
 
 a) The financial statements have been prepared under the historical
 cost convention on accrual basis, in accordance with the generally
 accepted accounting principles and the provisions of the Companies Act,
 2013. Accounting Standards (AS) referred to in the notes are as issued
 by the Institute of Chartered Accountants of India.
 
 b) Accounting policies not specifically referred to otherwise are
 consistent with the generally accepted accounting principles followed
 by the Company.
 
 c) The preparation of financial statements requires management to make
 estimates and assumptions that effect the reported amounts of assets
 and liabilities on the date of financial statements and the reported
 amount of revenues and expenses during the reporting period. Difference
 between the actual results and estimates are recognised in the period
 in which the results are known / materialised.
 
 1.2 Revenue Recognition :
 
 Income from the operations are accounted for on accrual basis,
 comprising of commission, brokerage and other services.
 
 1.3 Expenses :
 
 All expenditure items having a material bearing on the financial
 statements are recognised on accrual basis unless otherwise stated.
 
 1.4 Tax Expense :
 
 Tax expense comprises both current and deferred taxes. Current Tax is
 provided on the taxable income using the applicable tax rates and tax
 laws. Deferred tax assets and liabilities arising on account of timing
 difference and which are capable of reversal in subsequent periods are
 recognised using the tax rates and tax laws that have been enacted or
 substantively enacted. Deferred tax assets are recognised 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 realised. If the company has carry forward unabsorbed
 depreciation and tax losses, deferred Tax assets are recognised only to
 the extent there is a virtual certainty supported by convincing
 evidence that sufficient taxable income will be available against which
 such deferred tax assets can be realised.
 
 1.5 Earnings per share :
 
 The earnings per share has been computed as per Note 10 in accordance
 with Accounting Standard (AS-20) on, Earnings Per Share and is also
 shown in the Statement of Profit and Loss.
 
 1.6 Provisions and Contingent Liabilities :
 
 The Company recognises a provision when there is a present obligation
 as a result of a past event that probably requires an outflow of
 resources and a reliable estimate can be made of the amount of the
 obligation. A disclosure for a contingent liability is made when there
 is a possible obligation or a present obligation that may, but probably
 will not, require an outflow of resources. Where there is a possible
 obligation or a present obligation that the likelihood of outflow of
 resources is remote, no provision or disclosure is made.
 
 
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `4716 Cr की खरीदारी की
  • MARKET CUES : DIIs ने कैश में `2841 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `926 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `189 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `483 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `1413 Cr की बिकवाली
  • MARKET CUES : स्टॉक ऑप्शंस में `186 Cr की बिकवाली
  • JEFFERIES ON NTPC : BUY रेटिंग, लक्ष्य `125/Sh
  • JEFFERIES ON POWER GRID : HOLD रेटिंग, लक्ष्य `160/Sh
  • CLSA ON TORRENT PHARMA : Outperform रेटिंग, लक्ष्य बढ़ाकर `2,920/Sh

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