[Book]
SRI LANKA ACCOUNTING STANDARDS -2023 (LKAS 01 - 41)
Author(s) :
Institute of Chartered Accountants of Sri Lanka
Edition :
Volume II
Call No :
657(083.74),CASL
Publication Year :
2023
Publication Place :
Colombo 07,Sri Lanka
Medium :
English
Publisher :
CASL
Abstract :
This bound volume consists of all Sri Lanka Accounting Standards applicable with effect from 1st January 2023. (SoRP), (SoAT) and Financial Reporting Application Guidelines have been issued by CA Sri Lanka, in consultation with the Accounting Standards
Keywords :
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 19- Employee Benefits, LKAS 20- Accounting for Government Grants, 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
Subject :
Accounting Standards
| Accession No | Description | Status |
| 28314 |
| Borrowed |
| 28312 |
| Borrowed |
| 28310 |
Permanent Reference
| Available |
| 28311 |
Reference Only
| Available |
| 28313 |
| Available |