Investor Presentaiton
CAT
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
LKAS 1-Presentation of Financial Statements
27th June 2012
OTHER DISCLOSURES
An entity shall disclose in the notes
a) the amount of dividends proposed or declared before the financial statements were authorised
for issue but not recognised as a distribution to owners during the period, and the related
amount per share; and
b) the amount of any cumulative preference dividends not recognised.
•
An entity shall disclose the following, if not disclosed elsewhere in information published with
the financial statements:
.
the domicile and legal form of the entity, its country of incorporation
and the address of its registered office (or principal place of
business, if different from the registered office)
a description of the nature of the entity's operations and its principal
activities
CA
.
the name of the parent and the ultimate parent of the group; and
if it is a limited life entity, information regarding the length of its life.
LKAS 1-Presentation of Financial Statements
27th June 2012
35
Scope of the Presentation
RELATED INTERPRETATIONS
36
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