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020221
SECURITIES
AND EXCHANGE COMMISION OF PAKISTAN
Circular No. 3
Reference No. SECP/ICAP/SCD/05/2001
February 21, 2002
Adoption of International Accounting Standards 40
On recommendation of the
Institute of Chartered Accountants of Pakistan, SEC has adopted and notified International
Accounting Standard (IAS) 40 “Investment Property” vide SRO 57(I)/2002 dated
January 23, 2002. The listed companies are advised to follow the requirements of the said
IAS with regard to the accounts and preparation of their balance sheet and profit and loss
account, in pursuance of the provisions of sub-section (3) of section 234 of the Companies
Ordinance, 1984 for accounting periods beginning on or after January 1, 2002.
(Jaweria Ather)
Joint Director (Acct.)
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