Revenue Recognition of a Related Party Company According to “Transfer Pricing”

Thishanthi, G.T.; Kawshalya, M.P.D.

Revenue Recognition of a Related Party Company According to “Transfer Pricing”

Thishanthi, G.T.; Kawshalya, M.P.D.

URI: http://repository.kln.ac.lk/handle/123456789/12191

Citation: Thishanthi, G.T. & Kawshalya, M.P.D. 2016. Revenue Recognition of a Related Party Company According to “Transfer Pricing”. Case Studies in Accounting “Bridging the Gap”, 03: pp. 52-54. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka.

Date: 2016

Abstract:

XYZ Developers Group is a group which consists with three BOI registered companies. The businesses of the companies are purchasing lands, constructing apartment buildings and sell them to customers. As the companies are registered under BOI they are in a tax exempted period.

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