Volume 03 - 2016
Permanent URI for this collectionhttp://repository.kln.ac.lk/handle/123456789/12171
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Item Is it a Plan Asset or a Separate Investment?(Department of Accountancy, University of Kelaniya, 2016) Chandrasoma, S.D.H.P.; Thilakarathna, P.M.C.PQR Company Ltd is a manufacturing company of toy kits for small babies. The products are a result of higher labour effort. The workforce of the company comprised of about two hundred and sixty employees. PQR Company does not trade any debt or equity instruments in the public market. Hence, the company was identified as a small and medium sized entity. They were having a policy of gratuity payment for the employees as follows.