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LKAS 32 and LKAS 39: financial instruments Logo cima

  CIMA Sri Lanka Division |   Free |   CIMA |   2011 |   Thought leadership

The latest paper from the CIMA Sri Lanka accounting standard study group examines LKAS 32: financial instruments – presentation and LKAS 39: financial instruments – recognition and measurement. It aims to establish principles for the presentation, categorisation, recognition and measurement of financial instruments in financial reports.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Transactional accounting & closing processes, Advanced