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Intro
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Accounting Standards
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ACCOUNTING STANDARDS
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ACCOUNTING STANDARDS
Sri Lanka Accounting Standards changes with effect from - 01st January 2016
Conceptual Framework
SLFRS 1 - First-time Adoption of SLFRSs
SLFRS 2 - Share-based Payment
SLFRS 3 - Business Combinations
SLFRS 4 - Insurance Contracts
SLFRS 5 - Non-current Assets Held for Sale and Discontinued Operations
SLFRS 6 - Exploration for and Evaluation of Mineral Resources
SLFRS 7 - Financial Instruments Disclosures
SLFRS 8 - Operating Segments
SLFRS 10 - Consolidated Financial Statements
SLFRS 11 - Joint Arrangements
SLFRS 12 - Disclosure of Interests in Other Entities
SLFRS 13 - Fair Value Measurement
SLFRS 14 - Regulatory Deferral Accounts
LKAS 1 - Presentation of Financial Statements
LKAS 2 - Inventories
LKAS 7 - Statement of Cash Flows
LKAS 8 -Accounting Policies, Changes in Accounting Estimates and Errors
LKAS 10 - Events after the Reporting Period
LKAS 11 - Construction Contracts
LKAS 12 - Income Taxes
LKAS 16 - Property, Plant and Equipment
LKAS 17 - Leases
LKAS 18 - Revenue
LKAS 19 - Employee Benefits
LKAS 20 - Accounting for Government Grants and Disclosure of Govt Assistance
LKAS 21 - The Effects of Changes in Foreign Exchange Rates
LKAS 23 - Borrowing Costs
LKAS 24 - Related Party Disclosures
LKAS 26 - Accounting and Reporting by Retirement Benefit
LKAS 27 - Separate Financial Statements
LKAS 28 - Investments in Associates and Joint Ventures
LKAS 29 - Financial Reporting in Hyperinflationary Economies
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 and Contingent Assets
LKAS 38 - Intangible Assets
LKAS 39 - Financial Instruments Recognition and Measurement
LKAS 40 - Investment Property
LKAS 41 - Agriculture