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Please use this identifier to cite or link to this item: http://repository.kln.ac.lk/handle/123456789/12178
Title: Non-Recognition of Provision for Obligations
Authors: Sewwanthi, A.V.H.
Kawshalya, M.D.P.
Issue Date: 2016
Publisher: Department of Accountancy, University of Kelaniya
Citation: Sewwanthi, A.V.H. & Kawshalya, M.D.P. 2016. Non-Recognition of Provision for Obligations. Case Studies in Accounting “Bridging the Gap”, 03: pp. 20-21. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka.
Abstract: 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 article included an issue related with the Identification of provision separately from contingent liability with the analysis in accordance with the LKAS and provides relevant accounting treatments.
URI: http://repository.kln.ac.lk/handle/123456789/12178
Appears in Collections:Volume 03 - 2016

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