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Intro
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Accounting Standards
Press Room
ACCOUNTING STANDARDS
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ACCOUNTING STANDARDS
2023 - Deferred tax related to assets and liabilities arising from a single transaction- Amendment IAS 12
2023 - Disclosure of accounting policies- Amendments to LKAS 1
2023 - Definition of accounting estimates-Amendments to LKAS 8
2023- Classification of Liabilities as Current or Non-current (Amendments to LKAS 1)
2021 - Interest Rate Benchmark Reform - Phase 02
2021 - Interest Rate Benchmark Reform - Phase 01
2020 - Amendment to SLFRS 16 - COVID 19 Related Rent Concessions
2023 - Amendments to IFRS 4 - Extension of the Temporary Exemption from Applying SLFRS 9
Annual Improvements to SLFRS 2020
2021 - Amendment to SLFRS 16 - Covid-19-Related Rent Concessions beyond 30 June 2021
2023 - Amendments to SLFRS 17 - Insurance Contracts
2022 - Reference to the Conceptual Framework - Amendments SLFRS 3
2022 - Onerous Contracts - Costs of Fulfilling a Contract - Amendments to LKAS 37
2022 - Property, Plant and Equipment - Proceeds before Intended Use - Amendments to LKAS 16
2018- Amendments to LKAS 1 & LKAS 8
2018- Amendments to SLFRS 3 Business Combinations
2018- Amendments to the SLFRS for SMEs
2018 - Amendments to LKAS 19 Employee Benefits
2018 - Revised Conceptual Framework for Financial Reporting
Annual Improvements to SLFRSs - 2017
2017 - Amendments to LKAS 28 - Long-term Interests in Associates
2017 - Amendments to SLFRS 9 - Prepayment Features with Negative Compensation
2016 - Amendments to SLFRS 4 - Insurance Contracts
2016 - Amendments to SLFRS 2 - Share Based Payment
2016 - Amendments to LKAS 12 - Income Taxes
2016 - Amendments to LKAS 7 - Statement of Cash Flows
2015 - Disclosure Initiative (Amendments to LKAS 1)
2015 - Annual Improvements to SLFRSs 2015
2015 - Amendments to SLFRS 11 – Accounting for Acquisitions of Interests in Joint Operations
2015 - Amendments to SLFRS 10, SLFRS 12 and LKAS 28 – Investment Entities Applying the Consolidation Exception
2015 - Amendments to SLFRS 10 and LKAS 28 – Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
2015 - Amendments to LKAS 27 – Equity Method in Separate Financial Statements
2015 - Amendments to LKAS 16 and LKAS 41 – Agriculture Bearer Plants
2014 - Amendments to LKAS 19 - Employee Benefits
2014 - Amendments to LKAS 19 - Employee Benefits
