RegAlert

Rule · SECP · 30 Mar 2020

SRO 273(I)/2020 – Change in the Effective Date of IFRS-9

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The Securities and Exchange Commission of Pakistan modifies the effective date for the applicability of International Financial Reporting Standard 9 for Non-Banking Finance Companies. The standard now applies to reporting periods or years ending on or after June 30, 2021, with earlier application permitted. This modification replaces the previous effective date established in S.R.O. 1332 (I)/2019.

PakistanSecurities and Exchange Commission of Pakistan

GOVERNMENT OF PAKISTAN
SECURITIES AND EXCHANGE COMMISSION OF PAKISTAN -.-.-.- Islamabad, 30 th March, 2020 NOTIFICATION S. R. O. 273 (I)/2020. - In exercise of the powers conferred by section 510, read with sub-section (1) of sections 225 of the Companies Act 2017 (XIX of 2017), and in modification of S.R.O. 1332 (I)/2019 dated November 7, 2019, the Securities and Exchange Commission of Pakistan is pleased to modify the effective date for applicability of International Financial Reporting Standard 9 - Financial Instruments in place of International Accounting Standard 39 (Financial Instruments: Recognition and Measurement) for Non-Banking Finance Companies as “Reporting period/year ending on or after June 30, 2021 (earlier application is permitted)”. [File. No. SC/NBFC-191/IFRS-9/2020]

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SRO 1332(I)/2019 NotificationInternational Financial Reporting…2019 · SECPSRO 1332(I)/2019 Notification International Financial Reporting Standard – Financial Instruments (IFRS 9) (2019-11-12)SRO 273(I)/2020 – Change inthe Effective Date of IFRS-92020-03-30 · this documentSRO 273(I)/2020 – Change in the Effective Date of IFRS-9 (2020-03-30)S.R.O 800 (I)/2021 – Extension inApplication of IFRS 9 on NBFCs an…2021 · SECPS.R.O 800 (I)/2021 – Extension in Application of IFRS 9 on NBFCs and Modaraba for one year till June 30, 2022 (2021-06-22)SRO 1827(I)/2022 – Modification ofEffective Date for IFRS 9 Applica…2023 · SECPSRO 1827(I)/2022 – Modification of Effective Date for IFRS 9 Applicability to June 30, 2024 (2023-02-03)
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Amended 2 times · last 2023-02-03

This document amends: SRO 1332(I)/2019 Notification International Financial Reporting Standard – Financial Instruments (IFRS 9)

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Source: Securities and Exchange Commission of Pakistan — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works

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