Accounting Guidance & Tools

Date Title Presentation Video Recording
April 23, 2024 Seminar on IFRS 17 Implementation

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)

 
August 8, 2023 Awareness Session on FAS 42 and 43 issued by AAOIFI   Video File
April 14, 2022 Webinar on IFRS 17 Financial Impact Assessment Video File

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