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21 May 2020

IntroductionCOVID-19 is a new virus. The lack of immunity in the population and the absence of an effective vaccine mean that COVID-19 has the potential to affect huge numbers of people. The current modelling data seems to show that the people all around the world have been significantly affected...

/en-gb/insights/featured-insights/(covid-19)-business-impact-and-risk-response
23 April 2020

The President of Pakistan has promulgated the Tax Laws (Amendment) Ordinance, 2020 (‘Amendment Ordinance’) on April 17, 2020. As the Presidential Ordinances have an effect for a period of 120 days, it is expected that the amendments made through the Amendment Ordinance will be incorporated...

/en-gb/insights/featured-insights/memorandum-of-tax-laws-(amendment)-ordinance,-2020
09 April 2020

As the impact of coronavirus (COVID-19) grows globally, it is clear we must all work together, and adapt to new ways of working, to meet this challenge.At BDO Pakistan, our priority is the health, safety and well-being of our Staffs, Clients, Partners and other stakeholders and all the...

/en-gb/insights/featured-insights/covid-19-crisis
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
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