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AVIVA INDUSTRIES LTD.

20 October 2025 | 12:00

Industry >> Trading

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ISIN No INE461H01011 BSE Code / NSE Code 512109 / AVIVA Book Value (Rs.) 20.19 Face Value 10.00
Bookclosure 28/09/2024 52Week High 56 EPS 0.00 P/E 0.00
Market Cap. 7.94 Cr. 52Week Low 25 P/BV / Div Yield (%) 2.62 / 0.00 Market Lot 1.00
Security Type Other

ACCOUNTING POLICY

You can view the entire text of Accounting Policy of the company for the latest year.
Year End :2014-03 
(i) BASIS FOR PREPARATION OF FINANCIAL STATEMENTS.

The financial statements have been prepared under the historical cost convention, in accordance with Accounting Standards issued by the Institute of Chartered Accountants of India and the provisions of the Companies Act, 1956, as adopted consistently by the company. All income and expenditure having a material bearing on the financial statements are recognized on accrual basis.

(ii) REVENUE RECOGNITION.

The Company follows the mercantile system of accounting and recognizes income and expenditure on accrual basis except in case of significant uncertainties.

(iii) FIXED ASSETS AND DEPRECIATION.

Fixed Assets are value at cost less depreciation. The depreciation has been calculated at the rates provided as per Companies Act, 1956 on single shift and if the Asset is purchased during the year depreciation is provided on the days of utilisation in that year.