Browsing Volume 03 - 2016 by Author "Bandara, R.M.S."

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How to Treat in Transfer Pricing Requirement?

Keerthirathne, D.G.I.C.; Bandara, R.M.S. (Department of Accountancy, University of Kelaniya, 2016)

XYZ (Pvt) Ltd is a fully owned subsidiary of the PQR Holdings PLC. Its main business operation is providing telecommunication services and solution. XYZ (Pvt) Ltd has faced to a credit shortage issue as it provide services ...
Inaccurate Goodwill Computation

Kalubovila, K.D.W.S.; Bandara, R.M.S. (Department of Accountancy, University of Kelaniya, 2016)

XYZ is a quoted public company registered under the companies act no. 07 of 2007 in Sri Lanka. The company operates its business activities through 92 branches covering all eight provinces. The principal business activities ...
Is Impairment a Compliance Based or a Judgment Based?

Yamunani, W.A.R.; Bandara, R.M.S. (Department of Accountancy, University of Kelaniya, 2016)

X Holdings Limited is one of the investing company which is majorly focusing on investing in subsidiaries, investing in Associates (Quoted and non-quoted investments), investing in joint ventures and other investments ...

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