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Aarcon Facilities Ltd.

BSE

Jan 29
6.19 +0.00 (+ 0.00 %)
 
VOLUME : 500
PREV. CLOSE
6.19
OPEN PRICE
6.19
TODAY'S LOW / HIGH
6.19
 
 
 
6.19
BID PRICE(QTY.) 0.00 (0)
OFFER PRICE (Qty.)
0.00 (0)
52 WK LOW / HIGH
5.90
 
 
 
6.19
Aarcon Facilities Ltd. is not traded in NSE

Accounting Policies

Market Cap.(`) 3.69 Cr. P/BV 0.60 Book Value (`) 10.30
Bookclosure 25/09/2017 FV/ML 10/100 P/E(X) 0.00
EPS (`) 0.00 Div Yield (%) 0.00
You can view the entire text of Accounting Policy of the company for the latest year.
Year End :2014-03 A. Basis of Presentation

a. The financial statements have been prepared under the historical cost convention and on the basis of going concern, in accordance with the generally accepted accounting principles and provisions.

b. The Company generally follows mercantile system of accounting and recognises significant items of income and expenditure on accrual basis. Insurance and other claims are accounted for as and when admitted by the appropriate authorities.

B. Fixed Assets:

Fixed Assets are recorded at cost before depreciation. The company capitalises all direct costs relating to the acquisition and installation of fixed assets.

C. Depreciation:

Depreciation is charged on fixed assets as per the Straight Line Method at the rates and in the manner prescribed under Schedule XIV to the Companies Act,1956.

D. Deferment of Taxes:

Current tax is determined as the amount of tax payable in respect of taxable income for the period. Deferred tax is recognised, subject to the consideration of prudence, on timing differences, being the difference between taxable income and accounting income that originate in one period and are capable of reversal in one or more subsequent periods.

During the year a Deferred Tax Assets of Rs. NIL has been utilized for carried forward unabsorbed losses of the company. However looking to the business circumstances it is less probable that the company will be able to earn sufficient profits in future to absorb the huge unabsorbed losses to this extent the deferred tax assets should not be recognized by the company.

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