Quarry is an Inventory or PPE?
| dc.contributor.author | Chanaka, H.A.D. | |
| dc.contributor.author | Thilakarathne, P.M.C. | |
| dc.date.accessioned | 2016-03-17T05:45:46Z | |
| dc.date.available | 2016-03-17T05:45:46Z | |
| dc.date.issued | 2016 | |
| dc.description.abstract | PQR Construction (Private) Limited (“Company”) is a limited liability company incorporated and domiciled in Sri Lanka. During the year, the principal activities of the Company were undertaking construction contracts. Mainly they construct the roads & water projects. Year ended 31/03/2015 PQR LTD purchased a land which includes Quarry and that Quarry has been recognized as an inventory in their accounts. But according to the LKAS 16 (Property, Plant & Equipment) it should be recognized as a Property, Plant & Equipment. | en_US |
| dc.identifier.citation | Chanaka, H.A.D. & Thilakarathne, P.M.C. 2016. Quarry is an Inventory or PPE?. Case Studies in Accounting “Bridging the Gap”, 03: pp. 95-96. 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/123456789/12207 | |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Accountancy, University of Kelaniya | en_US |
| dc.title | Quarry is an Inventory or PPE? | en_US |
| dc.type | Article | en_US |