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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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.

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