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SLFRS 15 – Revenue from Contracts with Customers

  • February 18, 2019
  • Published in Audit and Assurance, SLFRS
  • 0
Revenue-from-contracts-with-Customers
The Institute of Chartered Accountants of Sri Lanka (CASL) published Revenue from contracts with Customers (SLFRS 15) effective as of 1st January 2018. The new standard establishes a comprehensive framework to determine when to recognise revenue and how much revenue to recognise. Why do you need for a change in…
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SLFRS 9 – FINANCIAL INSTRUMENTS – IMPAIRMENT

  • February 18, 2019
  • Published in Audit and Assurance, SLFRS
  • 0
FINANCIAL-INSTRUMENTS-–-IMPAIRMENT-IN-SRI-LANKA
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SLFRS 16: The standard for leases has been changed – Are you ready?

  • January 10, 2019
  • Published in Audit and Assurance, SLFRS
  • 0
SLFRS-16-The-changed-standard-for-lease
The Institute of Chartered Accountants of Sri Lanka (CASL) has published SLFRS 16 Leases with an effective date of 1 January 2019. The new standard requires lessees to recognise most leases on their balance sheets. The new standard will mainly affect all commonly used financial ratios and performance indicators, such…
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