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