SRO 1007 (I)/2017 Adoption of IFRSs — SECP — PK

GOVERNMENT OF PAKISTAN
SECURITIES AND EXCHANGE COMMISSION OF PAKISTAN Islamabad, the 4rfl October, 2017 S.R.O. /co?(l)/2017.- In exercise of the powers conferred by section 510, read with sub
section (1) of section 225 of the Companies Act, 2017 (XIX of 2017) (the Act) and in partial
modification of S.R.O. 633{l)/2014, dated 10"1 July, 2014, the Securities and Exchange Commission of Pakistan (the Commission) is pleased to direct that the following International Financial Reporting Standards (IFRSs) and any further revisions thereof, issued by the International Accounting Standards Board shall bo followed for the preparation of financial statements by all classes of companies that are required by the Act to follow IFRS as notified by the Commission; Sr. Superseded Standard as per: New Standard to be Effective from:
No. followed Annual reporting
S.R.O. 633(l)/2014 periods beginning on or after

IAS 11 IFRS 15
Construction Contracts Revenue from
Contracts with July 1, 2018
Customers
IAS 18
Revenue
IAS 39 IFRS 9 July 1,2018
Financial Instruments: Recognition Financial Instruments and Measurement File. No. EMD/IACC/4/2009] BilaYRbsul) Secretary to thelCommission

Lineage: Amended

A newer document in RegAlert amends this one; it applies as amended.

amendssupersedesissued underrefers todashed card: not in RegAlert (or proposed)arrows run from the older text to the one that changes it

The links and the sentences they come from (2)

Amended by

SRO 229 (I)/2019: Modification of IFRS 9 Effective Date2019 · SECP
“and in partial modification of S.R.O. 1007(I)/2017 dated 4 th October, 2017”

Amends

Regulation No. 633 dated 2014-07-10Not in RegAlert
“In partial modification of S.R.O. 633(l)/2014, dated 10th July, 2014”

Lineage: Amended

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