Lease Accounting Disclosure Practice of Non Bank Financial Institutions (NBFIs) in Sri Lanka: A Lessor’s Perspective

Lease Accounting Disclosure Practice of Non Bank Financial Institutions (NBFIs) in Sri Lanka: A Lessor’s Perspective

<p>Non Bank Financial Institutions (NBFIs) have become prominent alongside with banking and finance sector. The major business of most NBFIs in Sri Lanka is leasing. Lease accounting is a form-driven standard. The Institute of Chartered Accountants of Sri Lanka (ICASL) introduced the revised a...

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Bibliographic Details
Main Authors: Dilini Aruppala, PMC Thilakarathne
Format: Article
Language:English
Published: Faculty of Commerce & Manangement Studies, University of Kelaniya 2014-02-01
Series:Kelaniya Journal of Management
Subjects:
LKAS: 17
Lease Accounting
Lessor
Disclosure Requirements
Non-Bank Financial Institutions
Online Access:https://kjm.sljol.info/articles/6544

Internet

https://kjm.sljol.info/articles/6544

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