Yamunani, W.A.R.Bandara, R.M.S.2016-03-162016-03-162016Yamunani, W.A.R. & Bandara, R.M.S. 2016. Is Impairment a Compliance Based or a Judgment Based?. Case Studies in Accounting “Bridging the Gap”, 03: pp. 08-10. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka.http://repository.kln.ac.lk/handle/123456789/12174X Holdings Limited is one of the investing company which is majorly focusing on investing in subsidiaries, investing in Associates (Quoted and non-quoted investments), investing in joint ventures and other investments (Quoted and non-quoted).enArticle