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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...
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...
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...
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...
The Securities and Exchange Commission of Pakistan (SECP) has issued Guidelines for Risk Management Systems and Controls for Asset Management Companies (AMCs) through its Circular No 15 of 2018.These Guidelines seek to help AMCs establish risk management and control framework. The Guidelines are...
The Finance Minister presented Finance Supplementary (Amendment) Bill 2018 in the National Assembly for amendment of certain provisions of the Federal tax laws.We are pleased to summarize our comments containing our interpretation of the proposed legislation in this brief.
The Finance Minister announced the Economic Reforms Package which included an Amnesty Scheme and Tax Reforms.
The following Ordinances have been enacted by the President of Pakistan:Protection of Economic Reforms (Amendment) Ordinance, 2018The Foreign Assets (Declaration and Repatriation...
The Companies Act, 2017 (Act) has been promulgated on 30th May, 2017. This Act has repealed the Companies Ordinance, 1984 (Ordinance), except for Part VIIIA of the Ordinance consisting of sections 282A to 282 N along with all related or connected provisions of the repealed Ordinance, which are...