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moneycontrol.com भारत | लेखांकन नीति > Pharmaceuticals > लेखांकन नीति फॉलोड से वोरिन लेबोरेटरीज - बीएसई: 524508, NSE: N.A

वोरिन लेबोरेटरीज

बीएसई: 524508  |  NSE: N.A  |  ISIN: INE331D01015  |  Pharmaceuticals

खोजें वोरिन लेबोरेटरीज कनेक्शन
लेखांकन नीति साल : दिसम्बर '01
a. Fixed Assets and Depreciation:
 
 Fixed Assets are stated at cost less accumulated depreciation.
 Depreciation on the fixed assets is provided on straight line method as
 per the rates and in the manner specified in Schedule XIV to the
 Companies Act, 1956.
 
 b. Investments:
 
 Long term investments are stated at cost. Provision for diminution in
 value of Long-term investments, other than temporary, is made in the
 accounts.
 
 c. Valuation of Inventories:
 
 Inventories are valued as under:
 
 Stores & Spares, Raw Materials and Packaging Materials - at cost.
 
 Finished Goods - at lower of cost and net realisable value, which ever
 is lower.
 
 Work-in-Process - at cost up to estimated stage of process.
 
 In case where duty paid/indigenous materials are consumed prior to duty
 free import of materials under the advance license scheme of export and
 import policy issued by the ministry of commerce, Government of India
 for manufacture of products for export, the excess cost of such
 materials over that of duty free materials is carried forward and
 charged to revenue on consumption of such duty free materials.
 
 d. Sales:
 
 Sales are stated net of returns and sales tax.
 
 e. Foreign Exchange Transactions:
 
 Transactions in foreign currencies are translated at the exchange rates
 prevailing on the dates of transactions and in case of purchases of
 materials and sale of goods, the exchange gains/losses on settlement
 during the year, are adjusted to respective accounts.
 
 Current assets and liabilities denominated in foreign currencies are
 translated at the rates prevailing on the date of the balance sheet.
 Exchange gain/loss other than those relating to fixed assets are dealt
 with in the profit and loss account.
 
 f. Research & Development:
 
 Capital expenditure on research & development is included in the
 respective heads under fixed assets.
 
 g. Retirement Benefits:
 
 Provision for future liabilities in respect of gratuity and leave
 encashment benefits are made based on actuarial valuation and
 contribution for superannuation is made to Life Insurance Corporation
 of India as per Company's Policy.
 
 h. Taxation:
 
 Income Tax expense comprises current tax and deferred tax charge or
 release. The deferred tax charge or credit is recognised using current
 tax rates. Where there is unabsorbed depreciation or carry forward
 losses deferred tax assets are recognised only if there is virtual
 certainty of realisation of such assets. Other deferred tax assets are
 recognised only to the extent there is reasonable certainty of
 realisation in future. Such assets are reviewed as at each Balance
 sheet date to reassess realisation.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `562 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `83 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `2952 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `442 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `2957 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `465 Cr की खरीदारी की
  • UBS ON BHARTI AIRTEL : BUY रेटिंग, लक्ष्य `415/Sh
  • CS ON UNION BANK : Neutral रेटिंग, लक्ष्य घटाकर `56/Sh
  • CS ON VARROC ENGINEERING : Neutral रेटिंग, लक्ष्य घटाकर `490/Sh
  • CS ON BHARTI AIRTEL : Neutral रेटिंग, लक्ष्य बढ़ाकर `380/Sh

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