Case Studies in Accounting: Recent submissions

Now showing items 21-40 of 75

Deductions from total statutory income when arriving to assessable income

Gunarathna, H.M.A.M.; Thilaksiri, T.T. (Department of Accountancy, University of Kelaniya, 2014)
Director’s loan classification as equity instrument

Dodangoda, R.; Bandara, R.M.S. (Department of Accountancy, University of Kelaniya, 2014)
Revenue recognition of real estate sales

Chathuranga, G.A.N.R.; Munasinghe, M.A.T.K. (Department of Accountancy, University of Kelaniya, 2014)
Revenue recognition of SLFRS for SME (Rendering of services)

Amarasinghe, H.P.M.V.; Thilaksiri, K.K. (Department of Accountancy, University of Kelaniya, 2014)
Effect of misrecognition of assets

Abeyrathna, T.M.N.B.; Gunasekara, U.L.T.P. (Department of Accountancy, University of Kelaniya, 2014)
Incorrect revenue recognition policy of a contract

Rajapaksha, R.P.C.S.; Sujeewa, G.M.M. (Department of Accountancy, University of Kelaniya, 2014)
Loan outstanding Vs. Impairment

Munasinghe, L.S.S.; Thilakarathne, C.R. (Department of Accountancy, University of Kelaniya, 2014)
The importance of scrap identification

Karunarathna, Y.N.D.K.; Aruppala, W.D.N. (Department of Accountancy, University of Kelaniya, 2014)
Double counting assets when investment properties are measured at fair value

Kawshalya, M.D.P.; Anthony, C.S.W. (Department of Accountancy, University of Kelaniya, 2014)
Accounting for goods sold with a right to return

Jayarathna, H.P.S.M.; Karunarathne, W.V.A.D. (Department of Accountancy, University of Kelaniya, 2014)
Separation of dual purpose asset as investment property and property plant and equipment

Bandara, T.M.B.P.; Anthony, C.S.W. (Department of Accountancy, University of Kelaniya, 2014)
Identification of non-current asset held for sales

Chinthaka, S.J.K.U.; Munasingha, M.A.T.K. (Department of Accountancy, University of Kelaniya, 2014)
Recognition of revenue on freight forwarding services

Priyankara, M.A.G.; Anthony, C.S.W. (Department of Accountancy, University of Kelaniya, 2014)
Classification of Non-Current Asset as Held for Sale

Perera, E.A.S.M.; Rathnairi, U.A.H.A. (Department of Accountancy, University of Kelaniya, 2016)

XYZ (Pvt) Ltd is a subsidiary of ABC (Pvt) Ltd which is the main agent of A&B PLC. The company has been acted as an agent for selling Easy Cash, Reloads and Dongles of A&B PLC. The head office is located in Colombo 03 ...
Measurement and Recognition of Government Loans at a Below Market Rate of Interest

Nawarathna, H.A.V.S.K.; Rathnasiri, U.A.H.A. (Department of Accountancy, University of Kelaniya, 2016)

Public and private hospitals are funded from a range of different sources, reflecting the types of patients they treat and the services they provide. ABC is a Private hospital has been established itself as the one of ...
Recognition of Non-Current Assets

Nawaneliya, M.M.A.E.; Wijesinghe, K.D.G.N. (Department of Accountancy, University of Kelaniya, 2016)

ABC (Pvt) Ltd. is a member of PQR Group which can be categorized under Service industry. ABC (Pvt) Ltd. offers civil construction, mechanical engineering, electrical engineering and other specialized engineering ...
Related Party Recognition

Herath, H.W.M.A.; Thilakarathna, C.R. (Department of Accountancy, University of Kelaniya, 2016)

ABC Limited is a limited liability Company incorporated in Sri Lanka under the companies Act No 17 of 1982 and also ABC Limited is licensed by the Monetary Board of the Central Bank of Sri Lanka under the Finance companies ...
Recognition of Deferred Tax. Case Studies in Accounting “Bridging the Gap"

Ifthikar, S.M.; Thilakarathne, C.R. (Department of Accountancy, University of Kelaniya, 2016)

PQR (Lanka) Limited is a company whose preliminary engagement is to manufacture and sell Paints. It leverages its worldwide experience to deliver products of International quality & assortment to the consumers with ...
Interest from Inter-Company Loans

Gomas, P.H.; Abewardane, D.K.Y. (Department of Accountancy, University of Kelaniya, 2016)

“B” a recognized conglomerate in Sri Lanka is composed of companies successfully operating in several industry sectors managing businesses in varied markets. Expanding overseas into the international market, B has spread ...
Quarry is an Inventory or PPE?

Chanaka, H.A.D.; Thilakarathne, P.M.C. (Department of Accountancy, University of Kelaniya, 2016)

PQR Construction (Private) Limited (“Company”) is a limited liability company incorporated and domiciled in Sri Lanka. During the year, the principal activities of the Company were undertaking construction contracts. ...

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