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Browsing Volume 03 - 2016 by Title

Browsing Volume 03 - 2016 by Title

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  • LKAS 16 and Componentization 
    Gunasekara, T.M.T.D.; Abeywardhana, D.K.Y. (Department of Accountancy, University of Kelaniya, 2016)
    Mega PLC established on the 1st November 1969. It is empowered to generate electrical energy, transmit the same and distribute it to reach all categories of consumers and to collect the revenue. It is the duty of the ...
  • 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 ...
  • Measuring the Revenue in an Agency Relationship 
    Divassini, P.; Karunarathne, W.V.A.D. (Department of Accountancy, University of Kelaniya, 2016)
    Today, the corporate sector is well established in producing and delivering different types of products and services in each industry. Nowadays, entities highly engage into agency transactions related to revenue. ...
  • Non- Recognition of Capital and Revenue Expenditure 
    Rathnasekara, R.T.A.K.L.; Perera, P.R.M.R. (Department of Accountancy, University of Kelaniya, 2016)
    The NOP Lanka Ltd is a manufacturing organization and their prime activity is recycling of lead acid battery scrap and smelting of lead concentrate to produce lead ingots and polypropylene chips. For the production Battery ...
  • Non-Recognition of Provision for Obligations 
    Sewwanthi, A.V.H.; Kawshalya, M.D.P. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ is a company which is incorporated in implementing many projects in Sri Lanka. Under that there is a project which is engaging in providing credit guarantees to Participating Financial Institutions (PFIs). In this ...
  • 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. ...
  • Recognition of Bearer Plants under Biological Asset or PPE 
    Rathnayake, N.O.P.; Perera, H.A.P.L. (Department of Accountancy, University of Kelaniya, 2016)
    Flora Exotics (Private) Limited (“Company”) is a limited liability company incorporated and domiciled in Sri Lanka. The principal activity of the company is to grow and export horticultural products engendered from tissues ...
  • Recognition of Commission on Insurance between Insurance Agent and Insurance Brokerage Company 
    Muanasinghe, G.W.G.I.W.; Rajapakse, R.M.D.A.P. (Department of Accountancy, University of Kelaniya, 2016)
    AF Company is a public limited company incorporated and domiciled in Sri Lanka under the Companies Act No.07 of 2007 and classified under banking & finance industry by Colombo Stock Exchange. During the financial year ...
  • 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 ...
  • Recognition of Interest Income in Small Financial Institutions 
    Dharmadasa, P.G.K.H.; Gunasekara, U.L.T.P. (Department of Accountancy, University of Kelaniya, 2016)
    LMD Ltd is a company which provides micro credit in remote areas; however the company does not take deposits. The loan portfolio includes variety of loan categories such as business development, consumption, dairy, etc.
  • Recognition of Investment Property 
    Chandrarathna, A.G.K.; Thilakarathna, P.M.C. (Department of Accountancy, University of Kelaniya, 2016)
    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/= ...
  • 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 ...
  • Recognition of Revenue on Advertising Service 
    Jayarathna, K.G.N.S.; Thilakarathne, C.R. (Department of Accountancy, University of Kelaniya, 2016)
    NSJ (Pvt) Ltd is a Limited liability company which provides the services of printing, publishing, packing and as well as marketing solutions. Company cooperates with different types of industries such as medical, IT ...
  • Recognition of the Power Plant as a Non-Current Assets Held for Sale 
    Handunge, T.D.; Abeywardhana, D.K.Y. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ (Pvt) Ltd is Sri Lanka’s first privately owned fabric intensive free trade zone. It is the leader in industrial multi facility connectivity empowering the apparel and fabric manufacturing industry, the best supply ...
  • Reinstatement of Fully Depreciated Assets 
    Thilakarathna, P.G.C.M.; Kaushalya, M.P.D. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ Bank is firmly established as a Sri Lanka’s premier financial services organization. Today the Bank’s portfolio of products and services is diverse and comprehensive, to facilitate commercial banking, personal ...
  • 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 ...
  • Revenue Recognition of a Related Party Company According to “Transfer Pricing” 
    Thishanthi, G.T.; Kawshalya, M.P.D. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ Developers Group is a group which consists with three BOI registered companies. The businesses of the companies are purchasing lands, constructing apartment buildings and sell them to customers. As the companies ...
  • Revenue Recognition of Construction of Houses 
    Perera, G.M.H.K.; Jayamaha, A. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ (Private) Limited is a medium scale construction entity, which construct houses for low income earning community. The shares of the entity are held by Mr. A and Mr. B who are also members of the board not-for -Profit ...
  • Tightening the Internal Controls 
    Mirihagalla, M.K.D.L.; Silva, N.K.L. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ Ltd is a company engages in distribution of pharmaceutical products to pharmacies, groceries, hospitals and doctors. The distribution channel directly operates with credit and cash sales through sales agents and cash ...
  • Valuation of Biological Assets 
    Rajapaksha, S.R.; Perera, H.A.P.L. (Department of Accountancy, University of Kelaniya, 2016)
    ‘Green Acre Farms PLC’ is a listed company on Colombo Stock Exchange, which has the largest and most modern poultry hatcheries and breeder farms in Sri Lanka. In performing the operations, selective breeding, hatching ...

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