Investor Presentaiton
CAT
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
LKAS 1- Presentation of Financial Statements
27th June 2012
New Developments
Standard
LKAS 1
Existing
Reference
Para Replaced/added paragraph
Para 7 (d) & (f) The components of other comprehensive income include:
(d) gains and losses from investments in equity instruments measured at
fair value through other comprehensive income in accordance with
paragraph 5.7.5 of SLFRS 9 Financial Instruments;
(f) for particular liabilities designated as at fair value through profit or
loss, the amount of the change in fair value that is attributable to
changes in the liability's credit risk (see paragraph 5.7.7 of SLFRS 9).
Para 69 (d)
Para 123(a)
Current liabilities
An entity shall classify a liability as current when:
(d) It does not have an unconditional right to defer settlement of the
liability for at least twelve months after the reporting period (see
paragraph 73). Terms of a liability that could, at the option of the
counterparty, result in its settlement by the issue of equity instruments
do not affect its classification
[deleted]
CA
LKAS 1-Presentation of Financial Statements
27th June 2012
Scope of the Presentation
LKAS 1 - Presentation of
Financial Statements
6
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