Voluntarily applying ISSB Standards

Integrated Internal Controls

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Female Employees Right as per Law

All female employees working in Pakistan are entitled to the following benefits as per various laws of Pakistan: 1…

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CSR ≠ ESG

CSR (Corporate Social Responsibility) is a company's commitment to operating in a way that contributes positively to…

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Understanding Alpha and Beta in Mutual Funds

Alpha Alpha is the returns generated by a fund in excess of expected returns. Expected returns would be calculated…

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IASB review concludes the revenue Standard is working as intended

The International Accounting Standards Board (IASB) has concluded its Post-implementation Review of IFRS 15 Revenue…

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Climate-related and Other Uncertainties in the Financial Statements

ICAP Digital Study Material

We are excited to announce the launch of the ICAP Digital Study Material Platform, marking a major step in transforming…

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23rd IFRS Kongress 2024

The 23rd EY IFRS Kongress 2024 in cooperation with the IFRS Foundation will take place at the Berlin Marriott Hotel on…

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CCP Discourages Term ‘Big Four’ in Financial Services Agreements

The Competition Commission of Pakistan (CCP), in its recent decisions, has explicitly discouraged the practice of using…

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𝐖𝐡𝐲 𝐢𝐬 𝐢𝐭 𝐬𝐨 𝐢𝐦𝐩𝐨𝐫𝐭𝐚𝐧𝐭 𝐭𝐨 𝐤𝐞𝐞𝐩 𝐭𝐫𝐚𝐜𝐤 𝐨𝐟 𝐚𝐜𝐜𝐨𝐮𝐧𝐭𝐬 𝐩𝐚𝐲𝐚𝐛𝐥𝐞?

Accounts payable refers to the money that your business owes for goods and services. For this post, we'll be diving…