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




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