SLPSAS 1 Presentation of Financial Statements. P.Ariyasena Chief Accountant Ministry of Foreign Employment Promotion and Welfare. Introduction. All paragraph have equal authority Effective date 2011.01.01. Objective.
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Ministry of Foreign Employment Promotion and Welfare
(e.g. tax payers, members of legislatures, media ,employees, general public etc)
Secretary/Head of Dept/CA/Accountant
An entity shall present current and non current assets and current and non current liabilities as separate classification on the face of its statement of financial position
Assets and liabilities expected to be recovered or settled no more than 12 months after the reporting date