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IFRS 9 vs IAS 39 | Explained with Practical Examples | CA & ACCA Confused between IFRS 9 and IAS 39?This video explains the key differences between IFRS 9 and IAS 39 in a simple, exam-oriented and practical way.In this lec...

📢 Regulatory Update: IFRS-9 Exemption for Circular Debt

SECP has issued a new notification (S.R.O. 25(I)/2026) providing significant relief regarding the accounting treatment of financial assets related to circular debt.

🔑 Key Highlights:
• The Exemption: Companies holding financial assets due from (or ultimately due from) the Government of Pakistan in respect of circular debt are exempt from the Expected Credit Losses (ECL) Method under IFRS-9.
• Extended Timeline: This exemption is applicable for financial years ending on or before December 31, 2026.
• The Alternative: During this period, companies must continue to follow the requirements of IAS 39 (Financial Instruments: Recognition and Measurement) for these specific assets.

💡 Why this matters:
This move is aimed at easing the financial reporting burden on companies heavily impacted by the energy sector's circular debt, preventing large, immediate hits to profitability that would otherwise be required under the more stringent IFRS-9 impairment model.

IFRS 15 vs Section 36 | Revenue Recognition for Developers in Pakistan | Tax vs Accounting Explained Confused between IFRS 15 and Section 36 of the Income Tax Ordinance, 2001?This video explains how real estate developers and contractors in Pakistan should r...

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Case No.9 Episode 15 Teaser - 6th November 2025 - HAR PAL GEO Thanks for watching Har Pal Geo. Please click here https://bit.ly/3rCBCYN to Subscribe and hit the bell icon to enjoy Top Pakistani Dramas and satisfy all yo...

How to Make a Dynamic Database in Excel Using Macros | Submit & Clear Buttons Tutorial 📝 DescriptionLearn how to create a dynamic and automated database in Excel using simple VBA Macros!In this video, we’ll design a data entry form that transf...

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How to Create Dynamic Dependent Drop-Down Lists in Excel | Car Make & Model Example Learn how to create dependent drop-down lists in Excel using Data Validation, Named Ranges, and the INDIRECT function — all without VBA or macros!In this sil...

How to Create Dynamic Dependent Drop-Down Lists in Excel | Car Make & Model Example Learn how to create dependent drop-down lists in Excel using Data Validation, Named Ranges, and the INDIRECT function — all without VBA or macros!In this sil...

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Excel Salary Tax Calculator|No Coding Needed! 📊 Automate Salary Tax Calculation in Excel | Pakistan Income Tax Slabs 2025–26 🇵🇰Learn how to build a dynamic salary tax calculator in Excel using the lat...