ACCOUNTING STANDARDS

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ACCOUNTING STANDARDS

Conceptual Framework for Financial Reporting

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 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 2 (revised) â€“ Inventories

LKAS 1 - Presentation of Financial Statements

LKAS 2 (revised) â€“ 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 (revised)-Income Taxes

LKAS 16-Property, Plant and Equipment

LKAS 17 (revised)-Leases

LKAS 18 (revised)-Revenue

LKAS 19 (revised)-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 Recognition and Measurement

LKAS 40-Investment Property

LKAS 41-Agriculture