SRI LANKA PUBLIC SECTOR ACCOUNTING STANDARDS. P.Ariyasena Chief Accountant Ministry of Foreign Employment Promotion and Welfare. SLPSAS - 2 CASH FLOW STATEMENTS. CONTENTS. Introduction Departure from SLAS 9 SLPSAS 2 Cash Flow Statements Objective, Scope and Purpose
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Ministry of Foreign Employment Promotion and Welfare
SLPSAS - 2
CASH FLOW STATEMENTS
OBJECTIVE , SCOPE AND PURPOSE
TAXES / LEVY ON NET SURPLUS
AND OTHER OPERATING UNITS
COMPONENTS OF CASH AND CASH EQUIVALENTS
This Standard provides a framework for quality accounting and reporting facilitating improvement in financial analysis and planning and management in the public sector in line with the international best practices.
Although this standard becomes effective for financial statements covering period beginning on or after January 1st , 2011 those who are already in the accrual system of accounting may apply this standard with immediate effect.