Sri Lanka Accounting Standards-Revised

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Sri Lanka Accounting Standards-Revised

Post  vass_sam on Sat Feb 09, 2008 4:35 pm

Sri Lanka Accounting Standards



SLAS 03 (revised 2005) : Presentation of Financial Statements

SLAS 05 (revised 2005) : Inventories

SLAS 09 : Cash Flow Statements

SLAS 10 (revised 2005) : Accounting Policies, Changes in Accounting Estimates and Errors

SLAS 12 (revised 2005) :Events After the Balance Sheet Date

SLAS 13 : Construction Contracts

SLAS 14 (revised 2005) : Income Taxes

SLAS 15 : Presentation of Current Assets and Current Liabilities [Withdrawn]

SLAS 16 (revised 2006) : Employee Benefits

SLAS 18 (revised 2005) : Property, Plant and Equipment

SLAS 19 (revised 2005) : Leases

SLAS 20 : Borrowing Costs

SLAS 21 (revised 2005) : The Effects of Changes in Foreign Exchange Rates

SLAS 22 : Accounting for Investments

SLAS 23 : Revenue Recognition and Disclosures in the Financial Statements of Banks

SLAS 24 : Accounting for Government Grants and Disclosure of Government Assistance

SLAS 25 (revised 2004) : Business Combinations

SLAS 26 (revised 2005) : Consolidated and Separate Financial Statements

SLAS 27 (revised 2005) : Investments in Associates

SLAS 28 : Segment Reporting

Appendix 1 : Segment Definition Decision Tree

Appendix 2 Illustrative Segment Disclosures
SLAS 29 : Revenue

SLAS 30 (revised 2005) : Related Party Disclosures

SLAS 31 (revised 2005) : Interests in Joint Ventures

SLAS 32 : Plantations [No Corresponding IAS]

SLAS 33 : Revenue Recognition and Disclosures in the Fin. Statements of Fin. Companies [No Corresponding IAS]

SLAS 34 (revised 2005) : Earnings Per Share

SLAS 35 : Interim Financial Reporting

SLAS 36 : Provisions, Contingent Liabilities And Contingent Assets

SLAS 37 : Intangible Assets

SLAS 38 (revised 2006) : Non-current Assets Held for Sale and Discontinued Operations

SLAS 40 (revised 2005) : Investment Property

SLAS 41 : Impairment of Assets

SLAS 42 : Accounting and Reporting by Retirement Benefit Plans

SLASSE : Sri Lanka Accounting Standard for Smaller Enterprises

SLAS 44 : Financial Instruments: Presentation

SLAS 45 : Financial Instruments: Recognition and Measurement



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vass_sam

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