Investor Presentaiton
CATA
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
Purpose of Financial Statements
Provide information about the financial position, financial
performance and cash flows of an entity that is useful to a wide
range of users in making economic decisions
Show the results of management's stewardship of the resources
entrusted to it
Provide information about
Assets
Liabilities
Equity
Income and expenses
Other changes in equity
Cash flows
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CAT
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
Components of Financial Statements
Statement of financial position
Statement of comprehensive income
As a single statement of comprehensive income, or
In two statements (a separate income statement and a statement of
comprehensive income)
Statement of changes in equity
Statement of cash flows (LKAS 7)
Notes, comprising a summary of significant accounting policies and
other explanatory notes
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