This course covers financial reporting concepts, governance, sustainability, ethics, and LKAS and SLFRS regulations. It develops skills in preparing financial statements, analyzing data, and making decisions with modern digitalized business environment. The course also emphasizes ethical practices
in handling financial and non-financial information.
Units
01. Governance Structure, Importance of Ethics in Accounting, Integrated Reporting & Sustainability Reporting and Conceptual Framework of Financial Reporting.
02. Regulatory Requirements, and Application & Disclosure Requirements of Sri Lanka Accounting Standards in Preparing Financial Statements
03. Financial Statements for a Limited Liability company for Publication Purposes
04. Interpretation of Financial and Non-Financial Data and Information
05. Consolidated Financial Statements
06. Digitalization of the Accounting & Reporting Process