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Intro
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Accounting Standards
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ACCOUNTING STANDARDS
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ACCOUNTING STANDARDS
Changes of SLFRSs - 2017 Vs 2018
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 12-Income Taxes
LKAS 16-Property, Plant and Equipment
LKAS 17-Leases
LKAS 19-Employee Benefits
LKAS 20-Accounting for Government Grants and Disclosure of Government 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 Plans
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
LKAS 40-Investment Property
LKAS 41-Agriculture
SLFRS 1-First-time Adoption of Sri Lanka Accounting Standards
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 9-Financial Instruments
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
SLFRS 15-Revenue from Contracts with Customers