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23 November 2019

Disclosure InitiativeIn 2013, the IASB started its Disclosure Initiative project in response to widespread observations that the quality of disclosures in financial statements prepared in accordance with IFRS could be improved. The IASB’s project has evolved during the four year period to date...

/en-gb/insights/featured-insights/ifrs-illustrative-financial-statements-for-31-december-2019-year-ends
22 October 2019

PRELIMINARY Comply or Explain Approach:The Code introduces ‘Comply or explain approach’ with respect to non-mandatory provisions of the Regulations. It is now on descretion of the Company to either comply or provide appropriate explanation as to any impediment in its compliance in the...

/en-gb/insights/featured-insights/significant-changes-in-listed-companies-(code-of-corporate-governance)-regulations,-2019
24 July 2019

IFRS does not require the preparation of interim financial statements. Paragraph 36 in IAS 1 Presentation of Financial Statements only requires that: ‘An entity shall present a complete set of financial (including comparative information at least annually’.IAS 34 Interim Financial Reporting also...

/en-gb/insights/featured-insights/interim-financial-statements-ias-34-explained-(30-june-2019)
12 July 2019

PROVINCIAL BUDGET 2019 - PUNJABThis memorandum has been prepared for our clients and staff for information and guidance only and is available for interested persons at our website http://www.bdo.com.pk. The notes contained herein are based on the Provincial Act, presented in the Provincial...

/en-gb/insights/featured-insights/punjab-budget-commentary-2019
09 July 2019

DefinitionThe Finance Act 2019 (the Act) has inserted new definition of “active taxpayers list” which means the list issued by the Board under section 181A of the Income Tax Ordinance 2001 (the Ordinance) and includes such list issued by the Azad Jammu and Kashmir Council Board of Revenue or...

/en-gb/insights/featured-insights/finance-act,-2019
12 June 2019

BUDGET COMMENTARY, 2019This commentary has been prepared for our clients and staff for information and guidance only and is available for interested persons at our website http://www.bdo.com.pk. The notes contained herein are based on the Finance Bill, 2019 which upon enactment with or without...

/en-gb/insights/featured-insights/budget-commentary-2019
17 May 2019

PARTICULARSShort title, extent and commencementDefinitionsOrdinance to override other lawsApplicationCondition of declarationValue of assetsTime for payment of taxTax rates under this OrdinanceProcedure for payment of tax on foreign assets or foreign currencyIncorporation in book of...

/en-gb/insights/featured-insights/summary-of-assets-declaration-ordinance,-2019
21 March 2019

Finance Supplementary (Second Amendment) Act, 2019This amendment has been prepared for our clients and staff for information and guidance only and is available for interested persons at our website http://www.bdo.com.pk. Clients are advised to consult the actual text of the Act while interpreting...

/en-gb/insights/featured-insights/finance-supplementary-(second-amendment)-act,-2019
13 March 2019

In 2013, the IASB started its Disclosure Initiative project in response to widespread observations that the quality of disclosures in financial statements prepared in accordance with IFRS could be improved. The IASB’s project has evolved during the four year period to date, and has become a...

/en-gb/insights/featured-insights/illustrative-financial-statements-year-ended-31-december-2018
Displaying 1 - 10 of 21
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