| Gazette Extraordinary
Number |
Date |
Contents |
Operative for financial
statements covering 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 |
