Institute of Chartered Accountants of Pakistan » Accounting Guidance & Tools

Publication	File
Accounting 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 Concerns – New	PDF File
Illustrative Financial Statements for Public Interest Companies – New	PDF File
Illustrative Financial Statements for Medium Sized Companies – New	PDF File
Disclosure Checklist for Public Interest Companies – New	Excel File
Disclosure Checklist for Medium Sized Companies – New	Excel File
Key financial reporting considerations for going concern assessment under the COVID-19 situation	PDF File
Key considerations for Impairment of Property, plant and equipment, Right of use assets and Intangible assets under the COVID-19 situation	PDF File
Preparation of Financial Statements under the COVID-19 circumstances	PDF File
Publication – Adoption and Application of IFRS in Pakistan	PDF File
Guideline on the basis of preparation of financial statements for companies that are not considered going concern	PDF File
Revised CCG 2012 Checklist	PDF File
Small Sized Companies Disclosure Checklist 2015	Excel File PDF File
Disclosure Checklist for the Fifth schedule of the Companies Act 2017	Excel File
Disclosure Checklist for the Fourth schedule of the Companies Act 2017	Excel File

Accounting Guidance & Tools