ACCOUNTING STANDARDS

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ACCOUNTING STANDARDS

The Conceptual Framework for Financial Reporting

SLFRS 1 - First-time Adoption of Sri Lanka Accounting Standards (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: Disclosure

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 Contract with Customers

SLFRS 16 - Leases

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 & Equipment

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 Hyper-inflationary 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