Dharmadasa, P.G.K.H.Gunasekara, U.L.T.P.2016-03-162016-03-162016Dharmadasa, P.G.K.H. & Gunasekara, U.L.T.P. 2016. Non - Recognition of Interest Income in Small Financial Institutions. Case Studies in Accounting “Bridging the Gap”, 03: pp. 30.32. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka.http://repository.kln.ac.lk/handle/123456789/12182LMD Ltd is a company which provides micro credit in remote areas; however the company does not take deposits. The loan portfolio includes variety of loan categories such as business development, consumption, dairy, etc.enArticle