SLFRS for SMEs - 28th February h

[Pages:49]3/1/2013

SLFRS for SMEs iq? yd uOHu m?udK jHjidhka i|yd Y%S ,xld uQ,H jd?;dlrK m%?;sh

28 February 2013

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Simplification of Financial Reporting through SLFRS for SMEs

uQ,H jd?;dlrKh ir, ls?u iq? yd uOHu m?udK

jHjidhka i|yd Y%S ,xld uQ,H jd?;dlrK m%?;sh u?ska

A Presentation to practitioners and preparers of financial statements on SLFRS for SMEs on 28th February 2013

Agenda

? Introduction of SLFRS for SMEs ? Which entities are eligible to use SLFRS for SMEs ? Detail requirements in SLFRS for SMEs ? Differences between SLFRS for SMEs and full SLAS ? How to tackle transition from SLAS ? Discussion

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A Presentation to practitioners and preparers of financial statements on SLFRS for SMEs on 28th February 2013

Introduction of SLFRS for SMEs

3/1/2013

ONLY FOR DISCUSSION

1 1995 wxl 15 ork Y%S ,xld .sKq?lrK yd ?.Kk m%?; mk; wkqj fuu iq? yd uOHu m?udK jHjidhka i|yd Y%S ,xld uQ,H jd?;dlrK m%?;sh ksl=;a lr we;'

2 2011'12'22 jk ?k wxl 1737$18 ork w;s ?fYaI .ei? m;%h u?ska fuu m%?;sh m%isoa?hg m;a lr we;'

3 fuu m%?;sh iajd?k tla m%?;shla jqj;a Y%S ,xld .sKq? m%?; ish,af,ysu wka;?.; ks?foaYhka wod< jk m?? iq? yd uOHu jHdmdr j,g fhda.H wdldrhg ixCIsma;j fuys wka;?.; lr we;'

4 fujeks m%?;shla wkq.ukh ls?fuka iq? yd uOHu m?udK jHdmdr j, ?YajdikSh;ajh j?Okh ?ula is?f?'

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3/1/2013

A Presentation to practitioners and preparers of financial statements on SLFRS for SMEs on 28th February 2013

Why do we need SLRFS for SMEs?

? High quality globally accepted financial reporting standard ? carefully applied ? benefit many stakeholders: ? Information is understandable ? f;are?.; yels nj ? Reduce compliance costs - ms?jeh wju ls?u ? Owners/ Capital providers have confidence ?YajikShnj ;yjqre ls?u ? Remove uncertainties that affect their cost of capital m%d.aOk ms?jeh ms ................
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