Gunasekara, T.M.T.D.Abeywardhana, D.K.Y.2016-03-172016-03-172016Gunasekara, T.M.T.D. & Abeywardane, D.K.Y. 2016. LKAS 16 and Componentization. Case Studies in Accounting “Bridging the Gap”, 03: pp. 48-49. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka.http://repository.kln.ac.lk/handle/123456789/12189Mega PLC established on the 1st November 1969. It is empowered to generate electrical energy, transmit the same and distribute it to reach all categories of consumers and to collect the revenue. It is the duty of the Mega PLC to make the optimal use of the resources through the application of pragmatic and timetested managerial methods in the power and energy sector of Sri Lanka.enArticle