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The institute was initially established as "Society of Certified Management Accountants of Sri Lanka", on 3 June 2000 in Colombo Sri Lanka with the help technical assistance and the guidelines of Certified of Management Accountants of Canada (CMA Canada), now CPA Canada and the Institute of Management Accountants (IMA) of USA and International Federation of Accountants (IFAC) which is the ...
Thus, MDPC became the first ever management training institute of Sri Lanka. In 1972, the center began to function under the name of National Institute of Management (NIM). NIM commenced its first Diploma programme in 1975 in Business Management and in the following year, the institute was incorporated as the National Institute of Business ...
The Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) is a professional accountancy body in Sri Lanka.The Institute was established by Act of Parliament, No. 23 of 1959 as the sole organisation in Sri Lanka with the right to awarding the Chartered Accountant designation.
The taxation term of consolidation refers to the treatment of a group of companies and other entities as one entity for tax purposes. Under the Halsbury's Laws of England , amalgamation is defined as "a blending together of two or more undertakings into one undertaking, the shareholders of each blending company, becoming, substantially, the ...
AAT Sri Lanka is registered under the Companies Act No 17 of 1982 and re-registered under the Companies Act No 7 of 2007, as a company limited by guarantee. Two years after its inception, the institute was admitted to the associate membership of the International Federation of Accountants (IFAC) which is a key body for accountants.
The following diplomas are level 6 in the NVQ of Sri Lanka: Higher National Diploma in Accountancy (HNDA) [3] [4] [5]; Higher National Diploma in Business Administration (HNDBA) [4] [5] [6]
Taxation in Sri Lanka mainly includes excise duties, value added tax, income tax and tariffs. [1] Tax revenue is a primary constituent of the government's fiscal policy . The Government of Sri Lanka imposes taxes mainly of two types in the forms of direct taxes and indirect taxes.
The rise of globalization has exponentially increased the necessity for agencies such as the Mergers and Acquisitions International Clearing (MAIC), trust accounts and securities clearing services for Like-Kind Exchanges for cross-border M&A. [citation needed] On a global basis, the value of cross-border mergers and acquisitions rose seven-fold ...