| |
|
 |
| For business information, annual reports, laws, ordinances, regulations and articles. |
|
|
|
020110
SECURITIES AND EXCHANGE
COMMISSION OF PAKISTAN, BLUE AVENUE, ISLAMABAD
Circular No. 1
Reference No. SECP/ICAP/EM/34/99
January 10, 2002
ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS 22, 36 AND 39
In continuation of Circular No. 5 of 2001 dated November
1, 2001, it is hereby clarified that International Accounting Standard (IAS) 22
"Business Combinations", IAS 36 "Impairment of Assets" and IAS 39
"Financial Instruments: Recognition and Measurement", adopted and notified
by SEC vide SRO 525(I)/2001 dated July 18, 2001, shall be followed by all listed companies
with regard to the preparation of thier balancesheet and profit and loss account for
accounting periods beginning on or after July 1, 2001.
(JAWERIA ATHER)
Joint Director (Acct.)
|
|
|
|
|
|
| Home | About Us | Contact | Information Resources |