Sri Lanka Accounting Standards (SLAS) 
CONTENTS  

SLAS’s were initially gazetted by gazette no. 1056/19 of 2nd December 1998 to be effective from 1st January 1999

SLAS 1            [Not in Gazette notification – Previously withdrawn]

SLAS 2            [Not in Gazette notification – Previously withdrawn]

SLAS 3            Presentation of Financial Statements [Revised 2005]
                        [Gazette Extraordinary No. 1425/19 of 29/12/2005]


SLAS 4            [Not in Gazette notification – Previously withdrawn]


SLAS 5            Inventories [Revised 2005]
                        [Gazette Extraordinary No. 1395/11 of 01/06/2005]


SLAS 6            [Not in Gazette notification – Previously withdrawn]


SLAS 7            [Not in Gazette notification – Previously withdrawn]


SLAS 8            Withdrawn


SLAS 9            Cash Flow Statements

 

SLAS 10         Accounting Policies, Changes in Accounting Estimates & Errors
                        [Revised 2005]
                        [Gazette Extraordinary No. 1412/21 of 28/09/2005]

 


SLAS 11          Withdrawn


SLAS 12          Events after the Balance Sheet Date [Revised 2005]
                        [Gazette Extraordinary No. 1407/15 of 25/08/2005]


SLAS 13          Construction Contracts

 

 

SLAS 14          Income Taxes [Revised 2005]
                        [Gazette Extraordinary No. 1417/2 of 31/10/2005]


SLAS 15          Withdrawn


SLAS 16         Employee Benefits ( Revised 2007)
                        [Gazette Extraordinary No. 1501/11 of 12/06/2007]


SLAS 17          [Not in Gazette notification – Previously withdrawn]


SLAS 18          Property, Plant & Equipment [Revised 2005]
                        [Gazette Extraordinary No. 1420/12 of 22/11/2005]


SLAS 19          Leases [Revised 2005]
                        [Gazette Extraordinary No. 1424/13 of 22/12/2005]


SLAS 20          Borrowing Costs


SLAS 21          The Effects of Changes in Foreign Exchange Rates [Revised 2005]
                        [Gazette Extraordinary No. 1424/13 of 22/12/2005]


SLAS 22          Accounting for Investments


SLAS 23          Revenue Recognition and Disclosure in the Financial Statements of Banks


SLAS 24          Accounting for Government Grants and Disclosure of Government Assistance


SLAS 25          Business Combinations [Revised 2004]


SLAS 26          Consolidated and Separate Financial Statements [Revised 2005]
                        [Gazette Extraordinary No. 1412/21 of 28/09/2005]


SLAS 27          Investments in Associates [Revised 2005]
                        [Gazette Extraordinary No. 1408/9 of 30/09/2005]


SLAS 28          Segment Reporting [Revised 2000]


SLAS 29          Revenue


SLAS 30          Related Party Disclosure [Revised 2005]
                        [Gazette Extraordinary No. 1408/9 of 30/08/2005]


SLAS 31          Financial Reporting of Interests in Joint Ventures [Revised 2005]
                        [Gazette Extraordinary No. 1412/21 of 28/09/2005]


SLAS 32          Plantations
                         

 SLAS 33        Revenue Recognition and Disclosures in the Financial Statements of
                       Finance Companies         


SLAS 34          Earnings per Share [Revised 2005]
                        [Gazette Extraordinary No. 1425/19 of 29/12/2005]


SLAS 35          Interim Financial Reporting


SLAS 36          Provisions, Contingent Liabilities and Contingent Assets


SLAS 37          Intangible Assets


SLAS 38          Non - Current Assets Held for Sale & Discontinued Operations
                        [Revised 2006]
                        [Gazette Extraordinary No. 1437/15 of 22/03/2006]


SLAS 40          Investment Property [Revised 2005]
                        [Gazette Extraordinary No. 1425/19 of 29/12/2005]


SLAS 41          Impairment of Assets
                        [Gazette Extraordinary No. 1404/8 of 03/08/2005]

SLAS 42          Accounting & Reporting by Retirement Benefit Plans [Not Gazetted]

SLFRS 1-8      Sri Lanka Accounting Standards -2011
 LKAS 1-41    [ Gazzette Extraordinary No .1735/25 of 06/12/2011]

SLFRS for      Sri Lanka Accounting Standards for Small and Medium-Sized Entities                     
SMEs
              Gazzette Extraordinary No .1737/18 of 22/12/2011]

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