Browsing Junior Research Symposia by Subject "Financial reporting"

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The Impact of IFRS Convergence on Impairment of Trade Receivables of Finance Companies

Jayarathne, I.M.I.H.; Gunasekara, U.L.T.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

The IFRS convergence is an excellent decision to be in line with the global trend to enable a common language for financial reporting process. Due to this major breakthrough, companies in Sri Lanka can now enjoy a common, ...
Towards a theory of cultural influence on the development of accounting systems internationally

Priyankara, C. (Department of Accountancy, University of Kelaniya, 2015)

Cultural Influences on Accounting and Its Practices Accounting is far more than methodologies, numbers and financial statements. It holds to basic rules and standards to preserve the profession’s purpose, but is also shaped ...

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