EXECUTIVE SUMMARY OBJECTIVE: Exposure of corporate accounting policies on depreciation on fixed assets, inventory valuation and revenue recognition of the four given companies of pharmaceutical companies TYPE: Manufacturing SPECIFIC AREA: Pharma & healthcare COMPANIES ANALYSED i. Ranbaxy Labs ii. Dr. ReddysLab iii. Cipla iv. Biocon METHOLODOGY In order to make a comparison and do the analysis, data has been collected from the annual reports of the above-mentioned companies. To take the right approach towards analysis, the accounting standards have been taken into account. The policies of all the four companies relating to: Ñ Fixed Assets/Depreciation Ñ Inventory Valuation Ñ Revenue Recognition Have been stated. A comparative analysis has been drawn for the above-mentioned policies of the companies. COMPARITIVE ANALYSIS DEPRECIATION INVENTORY REVENUE RECOGNITON All Companies follow that fixed Assets are valued at cost less depreciation which is provided at rates prescribed in schedule XIV of the Companies Act.1956 on the stra......

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