Sinhala (Sri Lanka)Tamil (Sri Lanka)


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Accounting Standards

“The Institute of Chartered Accountants of Sri Lanka, as a member of the International Accounting Standards Committee (IASC) is committed to IASC's broad mission of the development and enhancement of accounting standards.

In working towards this mission, IASC develops and issues International Accounting Standards (IAS). IASC believes that the issue of such standards will help to improve the degree of uniformity of accounting throughout the world.

As a condition of its membership of IASC, the Institute is obliged to support the work of IASC by informing its members of IAS, to work towards implementation to the extent possible of IAS, and specifically to incorporate IAS in Sri Lanka Accounting Standards (SLFRS & LKAS). CA Sri Lanka members are expected to comply with Sri Lanka Accounting Standards (SLFRS & LKAS) . Failure to do so may result in the Institute inquiring into a member's conduct.”

The Sri Lanka Accounting Standards is available at the CA Sri Lanka Sales Counter located at No. 30A, Malasekera Mawatha, Colombo 7.

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