Accounting Guidance & Tools

DateTitlePresentationVideo Recording
April 23, 2024Seminar on IFRS 17 ImplementationThe views expressed in these presentations are not the official views of KASB.

Mr. Jeong-Hyeok Park (CEO session)

Mr. Minsup Song (Korean Experience)

Mr. ChunHo Lee (Korean Technical Session)

Ms. Jiseong Yu (Life Insurance Contracts)

Ms. YeLim Seo (Non-Life Insurance Contracts)

Mr. ChunHo Lee (Re-Insurance Contracts)

Mr. Falak Soomro (IFRS 17 & Risk-Based Capital Regime – Developments & Way Forward)

 
August 8, 2023Awareness Session on FAS 42 and 43 issued by AAOIFI Video File
April 14, 2022Webinar on IFRS 17 Financial Impact Assessment Video File
DatePublication File
March 21, 2025Guidelines on Application of IFRS 9 ECL Model on Circular DebtPDF File
May 15, 2024IAS 12 Application Guidance on Accounting for Minimum Taxes and Final TaxesPDF File
May 31, 2022Revised Third schedule of the Companies Act, 2017PDF File
March 21, 2022Accounting Guidance – Application of IFRS 9 by Modarabas
PDF File
May 26, 2021Accounting Guidance – Application of IFRS 9 by Non-Banking Finance CompaniesPDF File
  Financial statements disclosure requirements for Shariah compliant companies and companies listed on Islamic indicesPDF File
January 19, 2021Accounting of Gas Infrastructure Development Cess (GIDC)PDF File
August 17, 2020Accounting Considerations for Lenders and Borrowers under the State Bank of Pakistan introduced Refinance Scheme for Payment of Wages and Salaries to the Workers and Employees of Business ConcernsPDF File
August 12, 2020Illustrative Financial Statements for Public Interest CompaniesPDF File
August 12, 2020Illustrative Financial Statements for Medium Sized CompaniesPDF File
August 12, 2020Disclosure Checklist for Public Interest CompaniesExcel File
August 12, 2020Disclosure Checklist for Medium Sized Companies Excel File
July 30, 2020Key financial reporting considerations for going concern assessment under the COVID-19 situationPDF File
July 21, 2020Key considerations for Impairment of Property, plant and equipment, Right of use assets and Intangible assets under the COVID-19 situationPDF File
April 23, 2020Preparation of Financial Statements under the COVID-19 circumstancesPDF File
January 24, 2020Publication – Adoption and Application of IFRS in PakistanPDF File
July 20, 2018Financial Reporting under the Companies Act 2017 Your Questions AnsweredPDF File
February 7, 2017Guideline on the basis of preparation of financial statements for companies that are not considered going concernPDF File
 Comparison of the revised third, fourth & fifth schedule of the Companies Act, 2017 PDF File
 Brief Memorandum on the Companies Act, 2017 Financial Reporting and Audit Related SectionsPDF File

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