General
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Managing the Cost — and Value — of Failure
Individuals and organizations experience failure on a continual basis. Most failures are small, a few large, and a certain few…
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Accountants in a Materialistic Economy
We are currently living in the new age of materialism which have not jolted down the giant corporate entities like…
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Credit Risk: So Far So Good
Mitali Kalita takes a journey through the world of credit risk - how to manage the most significant risks, the…
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Global Convergence on IAS-12: Why Temporary and not Timing difference?
The evolutionary development of IAS 12 “Income Taxes” has covered a long way and also inspired several reporting frameworks all…
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Self-assessment and audit
The taxpayers borne on the national tax number register of Pakistan are familiar with the concept of self assessment scheme.…
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Responsibilities of external auditors
Websters Online dictionary defines the word “responsible” as (1) liable to be called upon to answer for one’s acts or…
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Tax asset: misleading the small investors
The creation of a DTA is a new phenomenon created by IAS-12 and has provided an opportunity to the listed…
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Three Pillars of Investment Budget
Nowadays, the bang of the concept of investment budget is heard from almost each and every corner of governmental and…
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Strategy Maps: The Blueprint for Describing, Measuring and Aligning Intangible Assets for Superior Performance
"Walking and chewing gum at the same time." How many times have you heard this lighthearted reference to the need…
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Taxonomy of Section 236
Income tax law is the most commonly misunderstood piece of legislation not even by the taxpayers’ but also by the…
