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# Article Title
1 The Latest Amendments To The SLFRSs
2 FAQs on the “Use of discount rates under the present economic conditions”
3 Addendum to SoAT on Accounting for Surcharge Tax levied under the Surcharge Tax Act No. 14 of 2022
4 SoAT on Accounting for Surcharge Tax levied under the Surcharge Tax Act No. 14 of 2022
5 Frequently Asked Questions (FAQs) on Surcharge Tax levied under the Surcharge Tax Act
6 Statement of Alternative Treatment (SoAT) on Reclassification of Debt Portfolio
7 Have you heard of the ISSB?
8 Amendments to the SLFRSs came into effect on 1st January 2022
9 Statement of Alternative Treatment (SoAT) on Accounting for Surcharge Tax levied under the Surcharge Tax Act No. 14 of 2022
10 Frequently Asked Questions (FAQs) on Surcharge Tax levied under the Surcharge Tax Act
11 Compilation of IFRIC Agenda Decisions - Volume 4
12 Compilation of IFRIC Agenda Decisions - Volume 3
13 Compilation of IFRIC Agenda Decisions - Volume 2
14 Compilation of IFRIC Agenda Decisions - Volume 1
15 Exposure Draft - Proposed amendments to IAS 7 and IFRS 7 _ Supplier Finance Arrangements & Proposed amendments to IAS 1_ Non-current Liabilities with Covenants
16 Guideline on Application of Tax Rates in Measurement of Current Tax and Deferred Tax in LKAS 12
17 Guidance for identification of Elevated Risk Industries for the assessment of ECL in line with SLFRS 9
18 Amendments to LKAS 37 - Onerous Contracts - Costs of Fulfilling a Contract
19 Amendments SLFRS 3 - Reference to the Conceptual Framework
20 Amendments to LKAS 16 - Property, Plant and Equipment - Proceeds before Intended Use
21 Amendments to SLFRS 9, LKAS 39, SLFRS 7, SLFRS 4 and SLFRS 16 -Interest Rate Benchmark Reform - Phase 2
22 Amendments to SLFRS 9, LKAS 39 and SLFRS 7 -Interest Rate Benchmark Reform - Phase 01
23 Amendment to SLFRS 16 - COVID19 Related Rent Concessions
24 Amendment to SLFRS 16 - Covid-19-Related Rent Concessions beyond 30 June 2021
25 Exposure Drafts on Annual Improvements to IFRS Standards 2018-2020
26 Amendments to Amendments to LKAS 1 and LKAS 8 and SLFRS 3
27 Amendments to SLFRS 17 – Insurance Contracts
28 Adopting IFRS 17 - Insurance Contracts
29 Announcement of new effective date for SLFRS 17 Insurance Contracts
30 Frequently Asked Questions (FAQs) on Guidance Notes on Accounting Considerations of the COVID-19 Outbreak (updated on 11th May 2020)
31 Guidance Notes on Accounting Considerations of the COVID 19 Outbreak (updated on 11th May 2020)
32 COVID-19 Pandemic: Guidance Notes on the Implications on Financial Reporting
33 Application Guidance on SLFRS 16- Leases
34 Communication- Insights into SLFRS 9 Financial Instruments
35 Communication- ED on Accounting Policy Changes (Proposed Amendments to LKAS 8)
36 Communication- Amendments to the Conceptual Framework for Financial Reporting and LKAS 19 Employee Benefits
37 Communication - ED on IFRS 8 and IAS 16
38 Communication - Guideline on Impairment of AFS Instrument
39 Communication - ED on Annual Improvements - 2015 - 17
40 Communication - Annul Improvements to SLFRSs - 2016
41 Statutory Accounting Standards Committee
42 Sri Lanka Accounting Standard for SMEs 2015 - now available at CA Sri Lanka Sales Centre
43 Publication on SLFRS 9, SLFRS 15 and SLFRS 16 in now on sale
44 Deferment of the Effective Date of Amendments to SLFRS 10 and LKAS 28
45 Amendments to SLFRS 15
46 Amendments to SLFRS 4 Insurance Contracts
47 Amendments to LKAS 7, LKAS 12 and SLFRS 2
48 SLFRS Help Desk at Your Service
49 SLFRS for Smaller Entities
50 Guidelines on Valuation of PPE, IP and BA for the purpose of Financial Reporting
51 Guideline on Segregation of Insurance Business
52
53 Effective dates of SLFRS 9, SLFRS 14 and SLFRS 15
54 Deferment of the Effective date of Sri Lanka Accounting Standard - SLFRS 9 Financial Instruments
55 Annual Improvements to SLFRSs - 2014
56 Amendments to LKAS 19
57 Application of Paragraph 36 of SLFRS 7 and comparative figures in the interim financial statements
58 DT Ruling
59 Council Rulings with effective from 01 January 2012




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CA Sri Lanka President says new Audit Report will improve transparency in financial reporting