Investor Presentaiton

CAT THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Investment property ABC Company OFFICE Use as its own office premises PPE XYZ Company Leased out to third parties Balance sheets of the companies Difference in Characteristics IP CALKAS 40: Overview THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Objective Scope Definition Recognition Measurement at initial recognition Measurement subsequent initial recognition Fair value model Cost model Transfers Disposals and derecognition Disclosures 4 3

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