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Intro
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About Us
Accounting Standards
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ACCOUNTING STANDARDS
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ACCOUNTING STANDARDS
Bound Volume
President s Message to 2011 Edition
Foreword
Status of Sri Lanka Accounting Standards VIS-A-VIS International Accounting Standards
Preface
Framework for the Preparation and Presentation of financial Statements
SLFRS 1 – First-time Adoption of International Financial Reporting Standards
SLFRS 2 – Share-based Payment
SLFRS 3 – Business Combinations
SLFRS 4 – Insurance Contracts
SLFRS 5 – Non-current Assets Held for Sale & Discontinued Operations
SLFRS 6 – Exploration for and Evaluation of Mineral Resources
SLFRS 7 – Financial Instruments-Disclosures
SLFRS 8 – Operating Segments
LKAS 1 – Presentation of Financial Statements
LKAS 2 – Inventories
LKAS 7 – Statement of Cash Flows
LKAS 8 – Accounting Policies, Changes in Accounting Estimates & Errors
LKAS 10 – Events after the Reporting Period
LKAS 11 – Construction Contracts
LKAS 12 – Income Taxes
LKAS 16 – Property Plant & Equipment
LKAS 17 – Leases
LKAS 18 – Revenue
LKAS 19 – Employee Benefits
LKAS 20 – Accounting for Government Grants & Disclosure of Government Assistance
LKAS 21 – The Effect of Changes in Foreign Exchange Rates
LKAS 23 – Borrowing Costs
LKAS 24 – Related Party Disclosures
LKAS 26 – Accounting & Reporting by Retirement Benefit Plans
LKAS 27 – Consolidated & Separate Financial Statements
LKAS 28 – Investments in Associates
LKAS 29 – Financial Reporting in Hyperinflationary Economies
LKAS 31 – Interests in Joint Ventures
LKAS 32 – Financial Instruments-Presentation
LKAS 33 – Earnings per Share
LKAS 34 – Interim Financial Reporting
LKAS 36 – Impairment of Assets
LKAS 37 – Provisions, Contingent Liabilities & Contingent Assets
LKAS 38 – Intangible Assets
LKAS 39 – Financial Instruments-Recognition & Measurement
LKAS 40 – Investment Property
LKAS 41 – Agriculture
Annexure
LKAS 1 - Presentation of Financial Statements
LKAS 1 - Presentation of Financial Statements