The Institute of Chartered Accountants of Pakistan

TECHNICAL RELEASES (ACCOUNTING)
TR-1	Withdrawn-( Capitalization of Interest on Loan )

TR-2	Withdrawn-( Financial Statement Presentation – Credit Cards )

TR-3	Withdrawn-( Depreciation Treatment in Tax Holiday Companies )

TR-4	Withdrawn -( Gratuity – Provision in the Accounts of Company )

TR-5	IASB Standards - Council's Statement On Applicability (Revised 2006)

TR-6	Fixed Assets Register (Reformatted - 2004)

TR-7	Withdrawn– ( Revaluation of Fixed Assets )

TR-8	Clarification Regarding Basis of Calculation of Workers Profit Participation Fund (Reformatted 2004)

TR-9	Withdrawn – ( Treatment of Post-dated Cheques or Promissory Notes )

TR-10	Withdrawn – ( Deferred Taxation )

TR-11	Depreciation on Idle Fixed Assets (Reformatted - 2004)

TR-12	Withdrawn – ( Debt Extinguishment )

TR-13	Withdrawn – ( Accounting for Compensated Absences )

TR-14	Withdrawn – ( Revaluation of Fixed Assets – Accounting Treatment )

TR-15	Bonus Shares-Accounting Treatment (Reformatted 2004)

TR-16	Withdrawn – ( Pending Litigation Settled in Favour of Client After the Balance Sheet date )

TR-17	Withdrawn – ( Finished Pieces of Equipment held by Manufacturer for Customers )

TR-18	Withdrawn - ( Good Accounting Software )

TR-19	Excise Duty-Accounting Treatment (Reformatted - 2000)

TR-20	Withdrawn - (Accounting for Expenditure During Construction Period (Reformatted - 2000))

TR-21	Date of Commencement of Commercial Production (Reformatted - 2000)

TR-22	Book Value Per Share (Revised - 2002)

TR-23	Withdrawn – (Investments Valuation –Application of Lower of Cost and Market Value)

TR-24	Exchange Risk Fee-Accounting Treatment (Reformatted - 2000)

TR-25	Withdrawn – ( Prudential Regulations for Banks )

TR-26	Withdrawn – ( Export Quota – Accounting Treatment )

TR-27	IAS 12, Income Taxes (Revised 2003)

TR-28	Withdrawn – ( Golden Handshake – Accounting For )

TR-29	Carry-Over-Transactions (COT)