Investor Presentaiton
CAT
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
Notes
Notes should:
Present information about the basis of preparation of the FS and
specific accounting policies used
Disclose information required by SLFRSS that is not presented
elsewhere in the FS
Provide additional information that is not presented elsewhere in the
FS which is necessary for a fair presentation
Be presented in a systematic manner
▸ Cross-referencing system
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CA TA
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
Notes - Accounting Policies
Summary of accounting policies should disclose:
Measurement basis (bases) used in preparing the financial
statements
Other accounting policies used that are relevant to an understanding
of the financial statements
Judgements made by management in process of applying accounting
policies that have a significant effect on amounts recognised in the
financial statements
Key assumptions concerning future and other sources of estimation
uncertainty
Detail of their nature
Carrying amounts
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