Interest from Inter-Company Loans
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Date
2016
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Department of Accountancy, University of Kelaniya
Abstract
“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 its
products and services globally. The group continues to grow through innovative
technology, introducing new products that successfully carve themselves a place
in the world of consumer demand.
B Company spread their business under several sector. Such as manufacturing,
healthcare, Leisure and transportation. Their main target is to provide superior
most innovative products to their local as well as foreign customers.
Subsidiaries are those enterprises controlled by the Company. Control exists
when the Company has the power, directly or indirectly to govern the financial
and operating policies of an enterprise so as to obtain benefits from its activities.
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Citation
Gomas, P.H. & Abewardane, D.K.Y. 2016. Interest from Inter-Company Loans. Case Studies in Accounting “Bridging the Gap”, 03: pp. 97-98. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka.