நம்பகத்தன்மையை மேம்படுத்துதல்

சபையின் தொழிற்பாடு யாதெனில் குறித்துரைக்கப்பட்ட வியாபார தொழில்முயற்சிகளின் நிதிசார் கூற்றுக்களின் கணக்காய்வை தயாரிப்பதிலும் முன்வைப்பதிலும் அவை இலங்கைக் கணக்கீட்டுத் தராதரங்கள் மற்றும் இலங்கைக் கணக்காய்வுத் தராதரங்கள் என்பவற்றுக்கியைபாக இருக்கின்றதா என்பதை கண்காணிப்பதாகும்.

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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Latest Findings

Sri Lanka Cement Corporation (SLCC) (2022)
- Not reflecting the investment in equity shares at its fair value (Paragraph 5.2.1 of SLFRS 9).
- Not recognizing certain lands in the financial statements of which SLCC has the control, right and potential to produce economic benefits from the lands (Paragraph 15 of LKAS1).

Nawaloka Hospitals PLC (2023)
- Failing to maintain proper accounting records and not providing the required information to the auditor for the financial year ended 31 March 2022 (Reference: Section 6 (1) of the Sri Lanka Accounting and Auditing Standards Act No. 15 of 1995).

Local Loans and Development Fund (2023)
- Not applying the requirements of Sri Lanka Accounting Standard SLFRS 9, when preparing and presenting the financial statements for the year ended 31 December 2021, when SLFRS 9 is effective (References: Paragraph 7.1.1. of SLFRS 9).

State Engineering Corporation of Sri Lanka (2022)
   - Incorrectly recognizing a deferred tax asset relating to tax losses without assessing the availability of the future taxable profits.
   - Not amalgamating the revenue from all the projects in the financial statements.
   - Not recognizing an adequate allowance for impairment (LKAS 39)
   - Not making a reliable estimate of the long overdue payable for VAT, GST and NSL by not reconciling the differences between the payable balance recognized in the financial statements and the payable balance confirmed by the Inland Revenue Department.