Islamic Financial Accounting Standards
Adoption Status
- International Standards on Auditing (as of April 2013)
- IFRS/IAS in Pakistan as on January 2013
- IFRIC/SIC Applicable in Pakistan as on January 2013
| IFAC Ethics Education Toolkit | ||
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IFAC Ethics Education Toolkit | ZIP Format |
| Accounting and Financial Reporting Standards for Medium-Sized Entities (MSEs) and Small-Sized Entities (SSEs) | ||
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Accounting and Financial Reporting Standards for (MSEs)and (SSEs) | PDF Format |
| Exposure Draft & Discussion paper | |||||
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The International Accounting Standards Board (IASB)/ International Federation of Accountants (IFAC) have issued the following Exposure Draft/ Discussion paper. The Exposure Draft/ Discussion paper includes specific questions for respondents.
All members are requested to send their valued comments and recommendations to the Directorate of Technical Services dtscomments@icap.org.pk The comments would be helpful if they indicate the specific paragraph or group of paragraphs to which they relate, clearly explaining the issue(s), and providing a suggestion for alternate text giving rationale for the suggested change.on the following mentioned dates. |
| Sr.No | Comments | Download | ICAP Due date for comments | IASB/IFAC Due date for Comments |
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Consultation Paper |
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A Framework for Audit Quality | PDF Format | 10-05-2013 | 15-05-2013 |
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Exposure Drafts |
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IFRS 10 Consolidated Financial Statements | PDF Format | 15-11-2012 | |
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IFRS 12 Disclosure of Interests in Other Entities | PDF Format | 15-11-2012 | |
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IFRS 13 Fair Value Measurement | PDF Format | 15-11-2012 | |
