Classification of Non-Current Asset as Held for Sale

Perera, E.A.S.M.; Rathnairi, U.A.H.A.

dc.contributor.author	Perera, E.A.S.M.
dc.contributor.author	Rathnairi, U.A.H.A.
dc.date.accessioned	2016-03-17T05:54:14Z
dc.date.available	2016-03-17T05:54:14Z
dc.date.issued	2016
dc.identifier.citation	Perera, E.A.S.M. & Rathnairi, U.A.H.A. 2016. Classification of Non-Current Asset as Held for Sale. Case Studies in Accounting “Bridging the Gap”, 03: pp. 110-111. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka.	en_US
dc.identifier.uri	http://repository.kln.ac.lk/handle/123456789/12213
dc.description.abstract	XYZ (Pvt) Ltd is a subsidiary of ABC (Pvt) Ltd which is the main agent of A&B PLC. The company has been acted as an agent for selling Easy Cash, Reloads and Dongles of A&B PLC. The head office is located in Colombo 03 and there are 44 outlets in Sri Lanka. The company has a building which was occupied as the main outlet and store which is located in Colombo 04. Later it was unoccupied and management has decided to sell that unoccupied land and building. But the company has recognized in the statement of financial position as a Non- Current Asset. The asset had been depreciated and depreciation has been charged to Income Statement as well.	en_US
dc.language.iso	en	en_US
dc.publisher	Department of Accountancy, University of Kelaniya	en_US
dc.title	Classification of Non-Current Asset as Held for Sale	en_US
dc.type	Article	en_US