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SBE – நிர்வாக அதிகாரி திருமதி ஷிரோமி அபயக்கோன் 3 வது மாடி, பைபிள் ஹவுஸ் கட்டிடம், 293, காலி வீதி, கொழும்பு 3, இலங்கை. தொலைபேசி:-011 2301210 தொலைநகல்:-011 2301211 மின்னஞ்சல்:- shiromia@sltnet.lk

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Latest Findings

Access Engineering PLC (2018) – failing to recognize a deferred tax asset/ liability in relation to buildings classified as investment property. (Reference paragraph 15 of LKAS 12)

Millennium Housing Developers PLC (2019) – materially misstating the disclosure of the amount by which each financial statement line item is affected in the current reporting period by the application of SLFRS 15. (Reference: paragraph C8 of Appendix C of SLFRS 15)

Hikkaduwa Beach Resort PLC (2018) –Failing to evaluate the reasonableness of the fair value when significantly different values had been arrived at using different valuation techniques. (Reference: para B40 of SLFRS 13)

Sri Lanka Savings Bank Limited (2019) incorrectly recognizing a provision based on the contingent liabilities identified by the acquirer of the Bank (Reference: paragraph 14 of LKAS 37)

City Housing & Real Estate Company PLC (2017)
- incorrectly recognizing Available for Sale investments in the absence of evidence to establish its ownership and existence .( Reference paragraph 11 of LKAS 32 and paragraph 4.44 of The Conceptual Framework);
- incorrectly recognizing the amounts payable to related parties without establishing the existence and completeness of the balances .( Reference paragraph 11 of LKAS 32 and paragraph 4.46 of The Conceptual Framework;
- failing to assess the impairment of the amounts due from related parties .( Reference paragraph 58 of LKAS 39)

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இலங்கைக் கணக்கீட்டு மற்றும் கணக்காய்வுத் தராதரங்கள் கண்காணிப்புச் சபை
293 காலி வீதி, கொழும்பு 3, இலங்கை
94-1-2301210
94-1-2301211