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Classification of Non-Current Asset as Held for Sale

Show simple item record Perera, E.A.S.M. Rathnairi, U.A.H.A. 2016-03-17T05:54:14Z 2016-03-17T05:54:14Z 2016
dc.identifier.citation Perera, E.A.S.M. & Rathnairi, U.A.H.A. 2016. Classification of Non-Current Asset as Held for Sale. Case Studies in Accounting “Bridging the Gap”, 03: pp. 110-111. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka. en_US
dc.description.abstract 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 and there are 44 outlets in Sri Lanka. The company has a building which was occupied as the main outlet and store which is located in Colombo 04. Later it was unoccupied and management has decided to sell that unoccupied land and building. But the company has recognized in the statement of financial position as a Non- Current Asset. The asset had been depreciated and depreciation has been charged to Income Statement as well. en_US
dc.language.iso en en_US
dc.publisher Department of Accountancy, University of Kelaniya en_US
dc.title Classification of Non-Current Asset as Held for Sale en_US
dc.type Article en_US

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