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Sri Lanka accounting standards: SLAS 36 Provisions, contingent liabilities and contingent assets Logo cima

  Free |   CIMA |   2015 |   Thought leadership

This latest document from the CIMA Sri Lanka accounting standards study group has two objectives. The first is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets. The second is to make sure sufficient information is disclosed in the notes to financial statements for readers to be able understand their nature, timing and amount.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Intermediate