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Introduction to Sri Lanka Accounting Standards

Welcome to AccountingKuppiya.com | Free Accounting and Finance Lessons Provider. This is the lesson 01 of free accounting lessons that will be provided to you through www.Accountingkuppiya.com. Before discussing about Sri Lanka Accounting Standards directly I though to give some understanding on how accounting standards are being developed and who are the institutes and parties involved in the Local context as well as Global context . Before directly coming to the Accounting Standards I would like to explain the broader Picture of Accounting Standard ( Helicopter view). Accounting Profession is within the scope of Regulatory Framework of Financial Reporting of the country. Normally a Regulatory Framework Financial Reporting of a country refers to , sources of laws and regulations which is mainly consist of ; 1. Accounting Standards 2. Company Law 3. Stock Exchange Rules Local Context Sri Lankan GAAP (Generally Accepted Acc...

How to Account for Cryptocurrency - Guidance Given by IASB

Introduction In present days, the topic "cryptocurrency" is a very familiar word to all of us. With the attention of few blue-chip companies in the usage of cryptocurrencies such as HSBC and SpaceX, this has become a very famous topic. As Accounting Professionals or Students, It's not enough to understand the meaning of the terminologies behind this cryptocurrency but also need to understand the working mechanism behind it to make effective decisions and make financial benefits both personally and as an organization. Simply a Cryptocurrency is a digital currency based on cryptography (encrypted Algorithms). Cryptography works as Security which makes it difficult to counterfeit. Be careful I have used the Phrase "Make it Difficult" not to avoid since still, we do not know A to Z about the Negatives of these Cryptocurrencies. Cryptocurrency works using a technology called " Blockchain ". What are the Most Famous Cryptocurrencies in the World as of Toda...

Central Bank of Sri Lanka (CBSL) Management Trainee Exam 2019 - Guidance and Resources

Welcome to AccountingKuppiya.com | Free Accounting and Finance Lessons Provider. Welcome to the general guideline for Central Bank of Sri Lanka (CBSL) examination 2019 for the intake of management trainees. As you already know, CBSL management trainee exam is a very competitive exam in terms of No of applicants and no of intakes available in CBSL. Normally CBSL calls for applications for the post of management trainee every two years of time. When it comes to the Recruitment process of the post of Management trainee at CBSL, there are following steps normally. Competitive Written Examination conducted by the Department of Examinations of Sri Lanka Interview 01 Interview 02 ( Depends on the Year and No of applicants ) Once you got selected after successfully getting through the above steps you will be recruited as a “Management Trainee” and a training of one year need to be completed. An all-inclusive allowance of Rs. 75,000/- per month will be paid during ...

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