Date |
Publication |
File |
May 31, 2022 |
Revised Third schedule of the Companies Act, 2017 |
PDF File |
March 21, 2022 |
Accounting Guidance – Application of IFRS 9 by Modarabas
|
PDF File |
May 26, 2021 |
Accounting Guidance – Application of IFRS 9 by Non-Banking Finance Companies |
PDF File |
|
Financial statements disclosure requirements for Shariah compliant companies and companies listed on Islamic indices |
PDF File |
January 19, 2021 |
Accounting of Gas Infrastructure Development Cess (GIDC) |
PDF File |
August 17, 2020 |
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 |
PDF File |
August 12, 2020 |
Illustrative Financial Statements for Public Interest Companies |
PDF File |
August 12, 2020 |
Illustrative Financial Statements for Medium Sized Companies |
PDF File |
August 12, 2020 |
Disclosure Checklist for Public Interest Companies |
Excel File |
August 12, 2020 |
Disclosure Checklist for Medium Sized Companies |
Excel File |
July 30, 2020 |
Key financial reporting considerations for going concern assessment under the COVID-19 situation |
PDF File |
July 21, 2020 |
Key considerations for Impairment of Property, plant and equipment, Right of use assets and Intangible assets under the COVID-19 situation |
PDF File |
April 23, 2020 |
Preparation of Financial Statements under the COVID-19 circumstances |
PDF File |
January 24, 2020 |
Publication – Adoption and Application of IFRS in Pakistan |
PDF File |
July 20, 2018 |
Financial Reporting under the Companies Act 2017 Your Questions Answered |
PDF File |
February 7, 2017 |
Guideline on the basis of preparation of financial statements for companies that are not considered going concern |
PDF 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 Sections |
PDF File |