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Charity Commission, Office of the Scottish Charity Regulator and Charity Commission for Northern Ireland Charities SORP (FRS 102) – Accounting and Reporting by Charities : Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of ...
The Accounting in Sri Lanka is regulated under the several legal regulations. There are several professional accountancy body in the country. The Sri Lanka Accounting and Auditing Standards Monitoring Board (SLAASMB) is the audit oversight entity, while the Auditor General of Sri Lanka has audit oversight over government all entities. [1]
The Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) is a professional accountancy body in Sri Lanka.The Institute was established by Act of Parliament, No. 23 of 1959 as the sole organisation in Sri Lanka with the right to awarding the Chartered Accountant designation.
The institute was initially established as "Society of Certified Management Accountants of Sri Lanka", on 3 June 2000 in Colombo Sri Lanka with the help technical assistance and the guidelines of Certified of Management Accountants of Canada (CMA Canada), now CPA Canada and the Institute of Management Accountants (IMA) of USA and International Federation of Accountants (IFAC) which is the ...
This followed the issue of FRS 100 Application of Financial Reporting Requirements and FRS 101 The Reduced Disclosure Framework in November 2012. Together these standards make up what is commonly being referred to by accountants as new UK GAAP, which takes mandatory effect for accounting periods commencing on or after 1 January 2015.
The National Audit Office (Sinhala: ජාතික විගණන කාර්යාලය jātika vigaṇana kāryālaya) is a non-ministerial government department in Sri Lanka. Established in 1799, it is one of the oldest government departments in the country, and is responsible for auditing public organisations.
The Ministry of Finance, Economic Stabilization and National Policies [2] (Sinhala: මුදල්, ආර්ථික ස්ථායිකරණ සහ ...
The need for accounting technicians were emphasized in the master plan for Accountancy Education in Sri Lanka prepared by the Asian Development Bank Inception Mission in 1986 and following that AATSL was established in December 1987 on the model of the Association of Accounting Technicians (UK) and subsequently AAT Ireland (called Institute of Accounting Technicians Ireland) was formed in ...