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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 35 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 36 18
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