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Note 29.18 Changes in accounting policies
¹ĺĚ HƑūƭƎ îēūƎƥĚē TŠē ¬ ǧǧǫ ċNj ƭƙĿŠij ƥĺĚ ŞūēĿǛĚē ƑĚƥƑūƙƎĚČƥĿDŽĚ ƥƑîŠƙĿƥĿūŠ ŞĚƥĺūē ĚljljĚČƥĿDŽĚ ƎƑĿŕ Ǧǧȡ ǨǦǧǮȦ ÀŠēĚƑ ƥĺĿƙ
ŞĚƥĺūēȡ ƥĺĚ HƑūƭƎ ƑĚČūijŠĿƙĚē ƥĺĚ ČƭŞƭŕîƥĿDŽĚ ĚljljĚČƥ ūlj ĿŠĿƥĿîŕŕNj îƎƎŕNjĿŠij TŠē ¬ ǧǧǫ îƙ îŠ îēŏƭƙƥŞĚŠƥ ƥū ƥĺĚ ūƎĚŠĿŠij ċîŕîŠČĚ
ūlj ƑĚƥîĿŠĚē ĚîƑŠĿŠijƙ îƙ îƥ ƎƑĿŕ Ǧǧȡ ǨǦǧǮȦ ūŞƎîƑîƥĿDŽĚ ƎƑĿūƑ ƎĚƑĿūē ĺîƙ Šūƥ ċĚĚŠ îēŏƭƙƥĚēȦ
/ŠƥĿƥĿĚƙ îƎƎŕNjĿŠij ƥĺĚ ŞūēĿǛĚē ƑĚƥƑūƙƎĚČƥĿDŽĚ ŞĚƥĺūē ČîŠ ĚŕĚČƥ ƥū îƎƎŕNj ƥĺĚ ƑĚDŽĚŠƭĚ ƙƥîŠēîƑē ūŠŕNj ƥū ČūŠƥƑîČƥƙ ƥĺîƥ îƑĚ Šūƥ
completed as at the date of initial application (that is, they would ignore the effects of applying the revenue standard to
contracts that were completed prior to the date of initial application). However, the Group elected to apply the standard to all
contracts as at April 01, 2018.
There is no impact on the retained earnings as at April 01, 2018.
¹ĺĚ ljūŕŕūDžĿŠij ƥîċŕĚ ƎƑĚƙĚŠƥƙ ƥĺĚ îŞūƭŠƥƙ ċNj DžĺĿČĺ ĚîČĺ ǛŠîŠČĿîŕ ƙƥîƥĚŞĚŠƥ ŕĿŠĚ ĿƥĚŞ Ŀƙ îljljĚČƥĚē ĿŠ ƥĺĚ ČƭƑƑĚŠƥ NjĚîƑ ĚŠēĚē
March 31, 2019 by the application of Ind AS 115 as compared with the Ind AS 18 revenue recognition requirements. Line items
that were affected by the changes have been included.
ƙ î ƑĚƙƭŕƥȡ ƥĺĚ ƙƭċȹƥūƥîŕƙ îŠē ƥūƥîŕƙ ēĿƙČŕūƙĚē Čūƥ ċĚ ƑĚČîŕČƭŕîƥĚē ljƑūŞ ƥĺĚ ŠƭŞċĚƑƙ ƎƑūDŽĿēĚēȦ ¹ĺĚ îēŏƭƙƥŞĚŠƥƙ îƑĚ
ĚNJƎŕîĿŠĚē îƙ ċĚŕūDžȠ
(
`
cr)
Balance sheet (extract)
As at March 31, 2019
Increase |
(decrease)
As at March 31, 2019
without adoption of
Ind AS 115
as reported
Current assets
Trade receivables
ǭǦǪȦǫǯ
(6.12)
ǬǯǮȦǪǭ
Total current assets
704.59
(6.12)
698.47
Total assets
704.59
(6.12)
698.47
Current liabilities
a) Trade payables
Creditors other than micro enterprises and small
enterprises
385.75
(6.12)
379.63
b)
~ƥĺĚƑ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ
ǧǪǨȦǫǩ
(3.92)
138.61
c) Contract liabilities
-
ǮȦǪǬ
ǮȦǪǬ
d) Other current liabilities
15.22
ȳǪȦǫǫȴ
10.67
Total current liabilities
543.49
(6.12)
537.37
Total liabilities
543.49
(6.12)
537.37
(
`
cr)
¬ƥîƥĚŞĚŠƥ ūlj ƎƑūǛƥ îŠē ŕūƙƙ ȳĚNJƥƑîČƥȴ
2018-19
Increase |
(decrease)
2018-19
without adoption of
Ind AS 115
as reported
INCOME
Revenue from operations
ǪȡǦǪǩȦǯǩ
(6.12)
ǪȡǦǩǭȦǮǧ
Total income
4,043.93
(6.12)
4,037.81
EXPENSES
~ƥĺĚƑ ĚNJƎĚŠƙĚƙ
911.23
(6.12)
905.11
Total expenses
911.23
(6.12)
905.11
¡ƑūǛƥ ċĚljūƑĚ ƥîNJ
3,132.70
-
3,132.70
ǨǪǬ
Atul Ltd | Annual Report 2018-19
Corporate Overview 01-22
Statutory Reports 23-105
Financial Statements 107-250