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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.

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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
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