Regulatory Alerts2000-07-06
Added · Updated
Preparation of half-yearly accounts of listed companies under the Companies Ordinance, 1984
Listed companies must follow IAS 34, notified via S.R.O. No. 33(I)/2000, when preparing half-yearly accounts under section 245 of the Companies Ordinance, 1984, regardless of Fourth Schedule requirements. This standard permits comparative figures for the immediate financial year in balance sheets and the preceding corresponding period in profit and loss accounts.
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