Thursday, October 17, 2019

SLFRS 14 - Regulatory Deferral Accounts

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SLFRS 13 - Fair Value Measurements








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SLFRS 12 - Disclosure of Interest in Other Entities






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SLFRS 15 - Revenue from Contracts with customers


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SLFRS 11 - Joint Arrangements






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SLFRS 10 - Consolidated Financial Statements







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SLFRS 16 - Leases




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IFRS 9 - Financial Instruments





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SLFRS 8 - Operating Segments






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SFRS 7 - Financial Instruments : Disclosures






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SLFRS 6 - Exploration for and Evaluation of Mineral Resources


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SLFRS 5 - Non Current Assets Held for Sale and Discontinued Operations






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SLFRS 4 - Insurance Contracts






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SLFRS 3 - Business Combinations






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SLFRS 2 - Share Based Payments






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SLFRS 1 - First Time Adoption of SLFRS


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SLAuS 810

SLAuS 810, Engagements to Report on Summary Financial Statements.


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SLAuS 805

SLAuS 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement.

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SLAuS 720

SLAuS 720, The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements.

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SLAuS 710

SLAuS 710,Comparative Information — Corresponding Figures and Comparative Financial Statements.




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SLAus 706

SLAuS 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report.




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SLAuS 705

SLAuS 705, Modifications to the Opinion in the Independent Auditor’s Report.



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SLAuS 700

SLAuS 700, Forming an Opinion and Reporting on Financial Statements.



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SLAuS 620

SLAuS 620, Using the Work of an Auditor’s Expert.


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SLAuS 610

SLAuS 610, Using the Work of Internal Auditors.

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SLAuS 600

SLAuS 600, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors.



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SLAuS 580

SLAuS 580,Written Representations.



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SLAuS 570

SLAuS 570, Going Concern.




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LKAS 41 -Agriculture






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SLAuS 560

SLAuS 560,Subsequent Events.




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SLAuS 550

SLAuS 550,Related Parties.



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SLAuS 540

SLAuS 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures



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LKAS - 40 Investment Property






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SLAuS 530

SLAuS 530, Audit Sampling.


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LKAS 39 - Financial Instrument - Recognition and Measurement







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LKAS 36 - Impairment of asset








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LKAS 36

LKAS 36- Presentation by ICASL



SLAuS 520

SLAuS 520, Analytical Procedures.



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SLAuS – 510

SLAuS 510, Initial Audit Engagements— Opening Balances.



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LKAS 37 - Provisions, Contingent Liabilities and Contingent Assets





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LKAS 38 Intangible Assets




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SLAuS 200

SLAuS 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing. 




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LKAS - 33 Earnings per Share






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LKAS 34 Interim Financial Reporting



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SLAuS 505

SLAuS  505, External Confirmation.       



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LKAS 32 - Financial Instruments










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SLAuS 501

SLAuS 501, Audit Evidence -Specific Considerations for Selected Items



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LKAS 29 - Financial Reporting in Hyperinflationary Economies


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SLAuS 500

SLAuS 500, Audit Evidence



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LKAS 28 - Investments in Associates and Joint




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SLAuS 450

SLAuS 450, Evaluation of Misstatements Identified during the Audit.




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SLAuS 402

SLAuS 402, Audit Considerations Relating to an Entity Using a Service Organization



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SLAuS 330

SLAuS 330, The Auditor’s Responses to Assessed Risks.



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SLAuS 320

SLAuS 320, Materiality in Planning and Performing an Audit.





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SLAuS 315

SLAuS 315,Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment.






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SLAuS 265

SLAuS 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management.




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SLAuS 260

SLAuS 260, Communication with Those Charged with Governance.


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SLAuS 250

SLAuS 250, Consideration of Laws and Regulations in an Audit of Financial Statements.



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SLAuS 240

SLAuS 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements.




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SLAuS 230

SLAuS 230,Audit Documentation.



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SLAuS 210

SLAuS 210, Agreeing the Terms of Audit Engagements.



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SLAuS 220

SLAuS 220, Quality Control for an Audit of Financial Statements



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Friday, October 11, 2019

LKAS 27 - Separate Financial statements

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LKAS 26 - Accounting and reporting by Retirement Benefit Plans

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LKAS 24 - Related Party Disclosures


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