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DYNAMIC MICROSTEPPERS LTD.

17 July 2015 | 12:00

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ISIN No INE443N01017 BSE Code / NSE Code 531330 / DYNMICR Book Value (Rs.) -3.84 Face Value 10.00
Bookclosure 29/06/2024 52Week High 10 EPS 0.00 P/E 0.00
Market Cap. 3.36 Cr. 52Week Low 5 P/BV / Div Yield (%) -2.54 / 0.00 Market Lot 100.00
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 
(a) Accounting Convention:

The financial statements are prepared on historical cost convention and going concern basis.

(b) Fixed Assets:

Fixed assets are stated at cost of acquisition or construction less accumulated depreciation/ amortization and accumulated impairment losses, if any.

(c) Depreciation:

Depreciation is not provided for the year due to the fact that the assets were not utilized because there was no manufacturing activities carried out.

(d) Impairment of Assets:

An asset is treated as impaired when the carrying cost of an asset exceeds its recoverable value. An impairment loss is charged to Profit & Loss account in the year in which an asset is identified as impaired. The impairment loss recognized in prior accounting period is reversed if there has been a change in the estimate of recoverable amount.

(e) Investments:

There are no investments with the company.

(f) Inventories:

There are no inventories with the company.

(g) Revenue Recognition:

i) All Income and expenses are accounted on accrual basis.

ii) Scrap where not significant is accounted for when sold.

(h) Retirement benefits:

During the year there were no employees with the company.

(i) Foreign Currency Transaction:

There was no foreign currency transactions during the year.