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Technical

Study of LKAS 17: Leases Logo cima

  CIMA Sri Lanka Division |   Free |   CIMA |   2012 |   Thought leadership

A New Sri Lankan lease accounting standard has been developed in a joint project between the International Accounting Standards Board (IASB) and the Institute of Chartered Accountants of Sri Lanka (ICASL) that could result in a complete overhaul of the way in which leases are reported in financial statements, commencing 1 January 2012.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Foundational

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