Investor Presentaiton
CA
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
LKAS 1: Objective
Prescribe the basis of presentation of general purpose financial
statements to ensure comparability
With the entity's financial statements of previous periods
With the financial statements of other entities
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T
CA Scope
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
Applied to all general purpose financial statements prepared and
presented in accordance with Sri Lanka Accounting Standards
(SLFRSS)
Meet the needs of users who are not in a position to demand reports
tailored to meet their particular information needs
Financial statements include those:
ā Presented separately
ā Presented within another public document (annual report or prospectus)
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