Call for Papers:Vol.12 Issue.3

Submission
Last date		 28-Jun-2026
Acceptance Status In One Day
Paper Publish In Two Days
Submit ManuScript

News & Updates

Submit Article

Dear Authors, Article publish in our journal for Volume-12,Issue-3. For article submission on below link: Submit Manuscript


Join As Board

Dear Reviewer, You can join our Reviewer team without given any charges in our journal. Submit Details on below link: Join As Board


Paper Publication Charges

IJARIIE APP
Download Android App

For Authors

Archives

IJARIIE Board

Downloads

Android App

Download IJARIIE APP

Authors

Title: :  Impact of Historical Cost and Fair Value on Selected Financial Ratios: A Study in Listed Plantation Companies under Colombo Stock Exchange (CSE).
PaperId: :  7502
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 4 Issue 2 2018
DUI:    16.0415/IJARIIE-7502
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
V.Anojan University of Jaffna
B.NimalathasanUniversity of Jaffna; Sri Lanka

Abstract

Management Studies and Commerce
Historical cost, fair value, financial ratios and plantation companies
The main focus of this study is to identify impact of historical cost and fair value on selected financial ratios of selected listed plantation companies in Colombo Stock Exchange (CSE) from the financial year 2009/10 to 2014/15. International financial reporting standard (IFRS) very clearly states that biological assets which mean living plants and animals must be carried at fair value. Also IFRS suggests that agricultural assets must be carried at their net fair value when they were harvested. After the adoption of international financial reporting standard in Sri Lanka, many corporate specially listed plantation companies started to adopt the fair value as a measurement for historical cost base from the financial year 2012/2013. There are several measurement techniques are available such as historical cost, current cost, fair value and present value.This study covers three financial years (2009/10 to 2011/12) under the historical cost base measurement as well as three financial years (2012/13 to 2014/15) under the fair value base measurement. Descriptive statistics and inferential statistics of this study confirmed that there is mean differences in the financial ratios under the historical cost and fair value measurement however there is no significant mean differences in the financial ratios under the historical cost and fair value measurement.

Citations

Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.

IJARIIE V.Anojan , and B.Nimalathasan. "Impact of Historical Cost and Fair Value on Selected Financial Ratios: A Study in Listed Plantation Companies under Colombo Stock Exchange (CSE)." International Journal Of Advance Research And Innovative Ideas In Education Volume 4 Issue 2 2018 Page 246-254
MLA V.Anojan , and B.Nimalathasan. "Impact of Historical Cost and Fair Value on Selected Financial Ratios: A Study in Listed Plantation Companies under Colombo Stock Exchange (CSE).." International Journal Of Advance Research And Innovative Ideas In Education 4.2(2018) : 246-254.
APA V.Anojan , & B.Nimalathasan. (2018). Impact of Historical Cost and Fair Value on Selected Financial Ratios: A Study in Listed Plantation Companies under Colombo Stock Exchange (CSE).. International Journal Of Advance Research And Innovative Ideas In Education, 4(2), 246-254.
Chicago V.Anojan , and B.Nimalathasan. "Impact of Historical Cost and Fair Value on Selected Financial Ratios: A Study in Listed Plantation Companies under Colombo Stock Exchange (CSE).." International Journal Of Advance Research And Innovative Ideas In Education 4, no. 2 (2018) : 246-254.
Oxford V.Anojan , and B.Nimalathasan. 'Impact of Historical Cost and Fair Value on Selected Financial Ratios: A Study in Listed Plantation Companies under Colombo Stock Exchange (CSE).', International Journal Of Advance Research And Innovative Ideas In Education, vol. 4, no. 2, 2018, p. 246-254. Available from IJARIIE, http://ijariie.com/AdminUploadPdf/Impact_of_Historical_Cost_and_Fair_Value_on_Selected_Financial_Ratios__A_Study_in_Listed_Plantation_Companies_under_Colombo_Stock_Exchange__CSE___ijariie7502.pdf (Accessed : 04 July 2018).
Harvard V.Anojan , and B.Nimalathasan. (2018) 'Impact of Historical Cost and Fair Value on Selected Financial Ratios: A Study in Listed Plantation Companies under Colombo Stock Exchange (CSE).', International Journal Of Advance Research And Innovative Ideas In Education, 4(2), pp. 246-254IJARIIE [Online]. Available at: http://ijariie.com/AdminUploadPdf/Impact_of_Historical_Cost_and_Fair_Value_on_Selected_Financial_Ratios__A_Study_in_Listed_Plantation_Companies_under_Colombo_Stock_Exchange__CSE___ijariie7502.pdf (Accessed : 04 July 2018)
IEEE V.Anojan , and B.Nimalathasan, "Impact of Historical Cost and Fair Value on Selected Financial Ratios: A Study in Listed Plantation Companies under Colombo Stock Exchange (CSE).," International Journal Of Advance Research And Innovative Ideas In Education, vol. 4, no. 2, pp. 246-254, Mar-App 2018. [Online]. Available: http://ijariie.com/AdminUploadPdf/Impact_of_Historical_Cost_and_Fair_Value_on_Selected_Financial_Ratios__A_Study_in_Listed_Plantation_Companies_under_Colombo_Stock_Exchange__CSE___ijariie7502.pdf [Accessed : 04 July 2018].
Turabian V.Anojan , and B.Nimalathasan. "Impact of Historical Cost and Fair Value on Selected Financial Ratios: A Study in Listed Plantation Companies under Colombo Stock Exchange (CSE).." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 4 number 2 (04 July 2018).
Vancouver V.Anojan , and B.Nimalathasan. Impact of Historical Cost and Fair Value on Selected Financial Ratios: A Study in Listed Plantation Companies under Colombo Stock Exchange (CSE).. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2018 [Cited : 04 July 2018]; 4(2) : 246-254. Available from: http://ijariie.com/AdminUploadPdf/Impact_of_Historical_Cost_and_Fair_Value_on_Selected_Financial_Ratios__A_Study_in_Listed_Plantation_Companies_under_Colombo_Stock_Exchange__CSE___ijariie7502.pdf
BibTex EndNote RefMan RefWorks

Number Of Downloads


Last download on 7/4/2018 8:11:43 PM

Save in Google Drive

Similar-Paper

TitleArea of ResearchAuther NameAction
Factors Influencing the Adoption of Bio-Plastics among ConsumersManagementAnkita Download
Reliability and validity of Schools Governance and Operations Division Unified Monitoring Tool of Bislig City Division: A Descriptive Evaluative ApproachEDUCATIONAL MANAGEMENTFe U. Abrahan Download
Implementation of the Scheduled Caste Sub-Plan in Rajasthan: Policy Framework, Budgetary Allocations and Development OutcomesManagementDr. Mahendra Singh Rao Download
GENDER INFLUENCES ON NEGOTIATION TACTICS IN WORKPLACE CONFLICTSAccounting & FinanceLeqele Manngope Maureen Download
A POLICY BRIEF IN THE MAKING THE CHALLENGES AND MENTORSHIP QUALITY OF STUDENT TEACHERS IN CONTRASTING SCHOOL ENVIRONMENTSEducational ManagementEVA QUIRANTE EBORDE Download
Perceived Social Learning-Related Factors and Academic Outcomes of Grade 9 Learners in Edukasyon sa Pagpapakatao in Democrito O. Plaza Memorial National High School, Agusan del Sur Division: A Descriptive-Correlational ApproachEducationEden G. Sapio Download
Influence Of Leadership Style on Conflict Management in Private Secondary Schools In Kayunga District, UgandaManagement Enoch Tumusiime Download
A STUDY ON FACTORS INFLUENCING DISCHARGE DELAY IN PATIENT CARE AT ONE OF THE MULTISPECIALITY HOSPITALS IN COIMBATOREHOSPITAL ADMINISTRATIONMrs. U. SUJI Download
A DESCRIPTIVE SURVEY ON THE IMPLEMENTATION OF TECHNICAL VOCATIONAL LIVELIHOOD (TVL) TRACKS AND THE CHALLENGES ENCOUNTERED BY TVL LEARNERS OF SALVACION NATIONAL HIGH SCHOOL: BASIS FOR IMPROVED INSTRUCTIONEducationJowel S. Piquit Download
Role of CSR and Benefits on Employee Performance Across Generations and GendersManagement Md Naim-Ul-Hasan Khan Download
Prison Reforms in Haryana: Issues and InitiativesMANAGEMENTSachin Kumar Download
Disaster Risk Reduction Strategies and Community Preparedness of Coastal Communities in Glan, Sarangani ProvinceManagementKamarudin A. Sagandi Download
RELATIONSHIP BETWEEN SOCIAL LEARNING-RELATED VARIABLES AND ACADEMIC OUTCOMES OF GRADE 9 ARALING PANLIPUNAN LEARNERS OF SALVACION NATIONAL HIGH SCHOOL, AGUSAN DEL SUR DIVISION: A DESCRIPTIVE-CORRELATIONAL APPROACHEducationEVA L. VERTUDAZO Download
Transformations in Financial Networks Among Women Entrepreneurs Post-Demonetization: A Comparative Analysis by Family Structure and Digital IntegrationManagementProf. S. S. Sarangdevot Download
Laboratory Informatics as National Infrastructure: Empirical Evidence on Laboratory Information Management Systems and Geographic Information Systems Integration and Pandemic Response Performance in the United StatesManagementNiranjana Raghunathan Download
12