Related Gazette Notifications 

Regulations made under the Act  

Gazette Extraordinary Number Date Contents 
1074/7 07/04/1999  Prescribed limits for Companies 
for which limits are required to be prescribed

 

 

Sri Lanka Accounting Standards and Sri Lanka Auditing Standards


Gazette Extraordinary Number Date Contents Operative for financial statementscovering periods commencing on or after

 

1056/19 02/12/1998 SLAS and SLAuS 01/01/1999
1072/06 24/03/1999 SLAS 3 (Revised) Presentation of Financial Statements 01/04/1999 subsequently revised to 01/04/2000  

 

1103/18 28/10/1999 SLAS 34 Earnings per share

Amendment to SLAS 16,  Retirement Benefit Costs 

01/04/2000 


01/01/1999
(for 3 years)

1123/10 15/03/2000 SLAS 28(Revised) Segment Reporting

Amendments to SLAS 3 Presentation of Financial
Statements

01/04/2000


01/04/2000

1150/8  20/09/2000  SLAS 19 (Revised)  Leases  01/01/2001

 

1169/26  01/02/2001 SLAS 36 Provisions, Contingent Liabilities and
Contingent Assets

 

01/01/2002
1196/6 06/08/2001 SLAS 35 Interim Financial Reporting

01/01/2002
1225/16 26/02/2002 SLAS 12 (Revised) Events after the Balance  Sheet date.

01/04/2002
Amendments to existing  SLAS Nos.3, 5,13,14, 21,23, 24, 25, 27, 29, 31, 34, 36 arising from SLAS 12 (Revised) Events after the Balance Sheet Date   01/04/2002
Amendments to SLAS16, Retirement Benefit Costs

  01/01/2002 
(for 3 years)
1240/1 10/06/2002 SLAS 37 Intangible Assets

01/01/2003
1269/10 31/12/2002 SLAS 38 Discontinuing Operations

01/01/2004
1283/06 09/04/2003 Amendments to existing SLAS Nos. 3, 5, 12, 13, 23, 24, 27, 29, 31,36,   01/04/2002
37 01/01/2003
38 01/01/2004
1302/17 19/08/2003 SLASSE Sri Lanka Accounting Standard for Smaller  Enterprises   01/04/2003
       
1342/7

 

25/05/2004

 SLAS 40 Investment Property

01/04/2005
       
1385/14 23/03/2005 SLAS 25 (Revised) Business Combinations

01/06/2005

1395/11

01/06/2005

SLAS 5 Inventories.

01/01/2006

1404/8

03 /08/2005

SLAS 41 Impairment of Assets

01/04/2005

1407/15

25/08/2005

SLAS 12 (Revised) Events after the Balance Sheet Date

 

01/01/2006

1408/9

30 /08/2005

SLAS 27 (Revised) Investments in Associates

01/01/2006

1408/9

30 /08/2005

SLAS 30 Related Party Disclosures

01/01/2006

1412/21

28/09/2005

SLAS 10 (Revised) Accounting Policies, Changes in Accounting Estimates and Errors

 

01/01/2006

1412/21

28 /09/2005

SLAS 26 (Revised) Consolidated and Separate Financial Statements

 

01/01/2006

1412/21

28/09/2005

SLAS 31 (Revised) Interests in Joint Ventures 

01/01/2006

1417/2 31/10/2005

SLAS 14 (Revised) Income Taxes  

01/01/2006
1420/12 22/11/2005 SLAS 18(Revised) Property, Plant and Equipment 01/01/2006
       
1424/13   22/12/2005  SLAS 19(Revised) Leases 01/01/2006
1424/13      22/12/2005  SLAS 21(Revised) The Effects of Changes in Foreign Exchange Rates    01/01/2006
       
       
1425/19    29/12/2005 SLAS 3(Revised) Presentation of Financial Statements 01/01/2006
       
1425/19      29/12/2005      SLAS 34(Revised) Earnings Per Share 01/01/2006
1425/19    29/12/2005    Investment property     01/01/2006
1437/15      22/03/2006   SLAS 38(Revised) Intangible Assets  01/04/2006
1501/11 12/06/2007 SLAS 16 (R) Employee Beneifits 01/07/2007
1735/25 06/12/2011 SLFRS 1-8/LKAS 1-41 Sri Lanka Accounting Standards 2011 01/01/2012
1737/18 22/12/2011 Sri Lanka Accounting Standards for Small and Medium Sized Entities 01/01/2012
 

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