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IAS 1 was originally issued by the International Accounting Standards Committee in 1997, superseding three standards on disclosure and presentation requirements, [1] and was the first comprehensive accounting standard to deal with the presentation of financial standards. [3]
The Institute of Chartered Accountants of Pakistan (Urdu: ادارہَ محاسبانِ منشوری ، پاکستان, ICAP) is a professional accountancy body in Pakistan. It has over 10,096 members working locally and globally. [1] [2] The institute was established on July 1, 1961 to regulate the profession of accountancy in Pakistan. It is ...
January 1, 1976: IAS 3: Consolidated Financial Statements 1976 January 1, 1977: January 1, 1990: IAS 27 and IAS 28: IAS 4: Depreciation Accounting 1976 January 1, 1977: July 1, 1999: IAS 36: IAS 5: Information to Be Disclosed in Financial Statements 1976 January 1, 1977: July 1, 1998: IAS 1: IAS 6: Accounting Responses to Changing Prices 1977 ...
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The commission is headed by a Chairman [5] and two members after him. Besides, there are one Secretary, one Director, one Deputy Secretary, two Joint Directors, nine Under Secretaries, four Deputy Directors, one Finance & Budget Officer, one Assistant Director (OL), 24 Section Officers and more than 183 supporting officers/staff are at the Headquarters for discharging the duties and ...
The Pakistan Administrative Service, or PAS (Urdu: انتظامی خدمتِ پاکستان) (previously known as the District Management Group or DMG before 1 June 2012) is an elite cadre of the Civil Services of Pakistan.
IAS 17 Accounting for Leases (1982) required the capitalization of finance leases, a practice that was as yet unusual or unknown outside the United States. [ 9 ] In 1987, the IASC adopted a new strategy of strengthening its standards to make them a suitable basis for financial reporting by companies seeking cross-border stock market listings ...
The Constitution of Pakistan lays down separate services for the central government and the provincial governments.Although both types of governments are required to regulate their civil services through "Article 240 of Chapter I of Part XII", in case of the central reservation of the government and by the provisional assembly decrees for officers subjected in the legislative list of the ...