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September 2012

GRASIM Industries Ltd (31-3-2012)

By Himanshu V. Kishnadwala, Chartered Accountant

Reading Time 1 mins

Classification of Assets and Liabilities as Current and Non-Current

All assets and liabilities are classified as current or non-current as per the Company’s normal operating cycle and other criteria set out in Schedule VI to the Companies Act, 1956. Based on the nature of products and the time between the acquisition of assets for processing and their realisation in cash and cash equivalents, 12 months has been considered by the Company for the purpose of current – noncurrent classification of assets and liabilities.

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September 2012

GRASIM Industries Ltd (31-3-2012)

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September 2012

GRASIM Industries Ltd (31-3-2012)

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