Opinion

  • Globalization Failure – Redux

    We tend to think of the forces of globalization as a permanent part of the landscape—but then perhaps they were…

  • IFRS – US convergence of accounting standards

    We are rapidly heading towards a world where there are two main financial reporting systems - US GAAP accounting, used…

  • A Critical Appraisal of Finance Bill, 2006

    In the news appearing in the daily press regarding upgrading of Pakistan's ratings, there appears to be an intention to…

  • Non-Banking Finance Companies

    There are different types of institutions involved in providing financial services, which include commercial banks, development financial institutions (DFIs) and…

  • Taxonomy of Dividend under Income Tax Ordinance, 2001

    Taxation of dividend in Pakistan is quite unique in its treatment compared to similar statutes of the rest of the…

  • Fostering Regional Hubs Budget

    The global environment is undergoing rapid changes; in particular following the macro-economic control and reforms of state enterprises, the government…

  • Taxation of Takaful Insurance

    Takaful insurance is the talk of the town these days and even though not a single company has started its…

  • Offshoring Q&A

    Offshoring, despite the political controversy surrounding it, shows no sign of waning. In fact, just the opposite appears true. A…

  • IAS 17- Changing Facemask

    Liven a’ big machine, IAS 17 “Leases” has ever been just a small part but stimulated a sizeable debate since…

  • A jettison for corporate sector difficulties

    Jettisoning is the act of voluntarily throwing cargo overboard to lighten or stabilize the ship that is in immediate danger.…

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