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Accounting policies disclosed in the notes to the financial statements. Accounting policies shall be disclosed for all material components. 2 SIGNIFICANT ACCOUNTING POLICIES a Basis of preparation. These include any accounting.
This statement shows expenses and profits over a duration of time. The Companys agreement with its clearing brokers provide that as clearing brokers that firm will make and keep such records of the transactions effected and cleared in the customer accounts as. Groups accounting policies except as disclosed in Note 3.
Salaries includes directors remuneration on account of salary Rs. The areas involving a higher degree of judgment or complexity or areas where assumptions and estimates are significant to the financial statements are disclosed in Note 4. Changes in accounting policies and disclosures The Group has adopted the following new amendments to existing standards that are mandatory.
The cost flow assumptionb. Notes on Financial Statements. The depreciation method c.
Significant inventory purchasing policies 16. Accounting policies are the specific principles and procedures implemented by a companys management team that are used to prepare its financial statements. They are often best provided as a separate note or separate section of the accounting policies note with cross references where appropriate to other notes where further.
This note describes how revenues were recognized on the income statement how inventory is accounted for etc. Significant accounting policies which have been consistently applied are disclosed below. Disclosures will need to be provided in the accounting policies or other notes to the financial statements.
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