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http://repository.kln.ac.lk/handle/123456789/12210| Title: | Related Party Recognition |
| Authors: | Herath, H.W.M.A. Thilakarathna, C.R. |
| Issue Date: | 2016 |
| Publisher: | Department of Accountancy, University of Kelaniya |
| Citation: | Herath, H.W.M.A. & Thilakarathna, C.R. 2016. Related Party Recognition. Case Studies in Accounting “Bridging the Gap”, 03: pp. 102-103. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka. |
| Abstract: | ABC Limited is a limited liability Company incorporated in Sri Lanka under the companies Act No 17 of 1982 and also ABC Limited is licensed by the Monetary Board of the Central Bank of Sri Lanka under the Finance companies Act No 78 of 1988 and re-registered under the Companies Act No. 07 of 2007. The company provides vast range of financial service which includes accepting deposits, leasing, gold loans, hire purchase, pawn brokering and other financial services. The company has accepted deposits from director’s relatives, and they have not recognized those transaction as related party transaction according to central bank direction as well LKAS 24. |
| URI: | http://repository.kln.ac.lk/handle/123456789/12210 |
| Appears in Collections: | Volume 03 - 2016 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 102-103.pdf | 542.01 kB | Adobe PDF | View/Open |
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