ACCOUNTING STANDARDS

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  • Disclosure Guidance and Other Considerations on the Recent Economic Conditions and its Impact on the Financial Statements
  • Guideline on Application of Tax Rates in Measurement of Current Tax and Deferred Tax in LKAS 12
  • Guidance for identification of Elevated Risk Industries for the assessment of ECL in line with SLFRS 9
  • Guidance Notes on Accounting Considerations of the COVID 19 Outbreak (updated on 11th May 2020)
  • Application Guidance Notes on SLFRS 16 - Leases
  • Application Guidance Notes on SLFRS 15 Revenue from Contracts with Customers-Real Estate Sector
  • Application Guidance Notes on SLFRS 9 Financial Instruments
  • FAQs on DT on the Implications of new IR Act
  • Guideline on Impairment of an Investment in a Listed Equity Instrument
  • Reinstatement of Fully Depreciated Assets in the Statement of Financial Position
  • Guidelines on Valuation of PPE, IP and BA for the purpose of Financial Reporting
  • Guideline on Segregation of Insurance Business
  • Guideline on Application of Tax Rates in Measurement of Deferred Tax
  • Deferred Tax Ruling for BOI Companies

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    Saturday,13 September 2025