Volume 02 - 2013
Permanent URI for this collectionhttp://repository.kln.ac.lk/handle/123456789/13913
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Item Success of Matale Regional Economic Advancement Project (MREAP) as poverty alleviation project(University of Kelaniya, 2013) Kumari, P.W.N.A.; Kumarasinghe, P.J.Item Human resource management practices in the hotel industry in Sri Lanka(University of Kelaniya, 2013) Shamil, M.M.M.; Samarakoon, S.M.A.K.Item Factors affecting to customer adoption in internet banking(University of Kelaniya, 2013) Hettiarachchi, H.A.H.Item Entrepreneurial orientation and business performance of small and medium scale enterprises of western province of Sri Lanka(University of Kelaniya, 2013) Wijethunge, W.A.D.S.; Pushpakumari, M.D.Item Profitability of technical trading strategies in emerging Sri Lankan stock market(University of Kelaniya, 2013) Fernando, P.N.D.Item Organizational and union citizenship behavior: are they unilateral or multilateral in Sri Lankan public sector context(University of Kelaniya, 2013) Dhammika, K.A.S.Item Pricing economic value of organic rice under dichotomous choice framework: An environmental perspective(University of Kelaniya, 2013) Wanninayake, W.M.C.B.; Shantha, A.A.Item The socio-economic impact of corporate social responsibility practices in Sri Lankan tea manufacturing companies (special reference to Kandy district)(University of Kelaniya, 2013) Wijerathna, I.D.C.; Gajanayake, R.Item Women managers and their personnel barriers for upward mobility in private and public sectors(University of Kelaniya, 2013) Jayatilake, L.V.K.; Kumara, P.A.P.S.; Withanage, P.; Fernando, R.L.S.Item Lease accounting disclosure practice of Non Bank Financial Institutions (NBFIs) in Sri Lanka: A Lessor’s perspective(University of Kelaniya, 2013) Aruppala, D.; Thilakarathne, P.M.C.Non Bank Financial Institutions (NBFIs) have become prominent alongside with banking and finance sector. The major business of most NBFIs in Sri Lanka is leasing. Lease accounting is a form-driven standard. The Institute of Chartered Accountants of Sri Lanka (ICASL) introduced the revised accounting standard LKAS 17: Leases with effective from January 1, 2012. This research investigated the present state of accounting for lease in Sri Lanka as per the revised standard. An analytical review was done as per the standard and compliance with the stipulated disclosure requirements. All the Non Banking Financial Institutions which engage in leasing business and listed in the Colombo Stock Exchange were considered in this research. The methodology follows the content analysis which is consistent with Nasreen & Jahan (2007). The findings of this research indicate that the degree of correspondence between the standard as per LKAS: 17 and actual reporting by the leasing companies in Sri Lanka is considerably at a satisfactory level.