Browsing by Author "Chandrarathna, A.G.K."

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    Classification Issue of Non-Current Assets
    (Department of Accountancy, University of Kelaniya, 2016) Chandrarathna, A.G.K.; Thilakarathna, P.M.C.
    ABC Ltd is a company incorporated and domiciled in Sri Lanka. Company has a building which owns to them and it has two floors. They have marketing department, information technology department and Accounts department in the second floor. But the first floor is rented out to a foreign customer.
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    Recognition of Investment Property
    (Department of Accountancy, University of Kelaniya, 2016) Chandrarathna, A.G.K.; Thilakarathna, P.M.C.
    ABC is one of the Manufacturing Companies in Sri Lanka and operating as the market leader for roofing sheets in Sri Lanka. XYZ is a fully owned subsidiary of ABC. ABC company acquired a land in 2010 for Rs:50,000,000/= and this land was leased to XYZ on operating lease for 40 years lease term which has annual lease value of Rs. 14,404,200/=.They have entered in to that lease agreement in 2013.