/ International Accounting Standards approved by the Commissioner General

International Accounting Standards approved by the Commissioner General

These are the international accounting standards approved by the Commissioner General for the purpose of Section 13(b) of the Income Tax Act.

  1. International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS)
  2. International Financial Reporting Standards for Small and Medium sized Entities (IFRS for SMEs)
  3. Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Standards
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