International Accounting Standard 19 (IAS 19) on Employee Benefits is important for all entities who provide long term benefits. The International Accounting Standards Board have announced amendments which are mandatory from accounting years beginning from 1 January 2013, subject to any instructions issued by the SECP. The amendment may have a significant impact on reporting […]

Incentives for good performance are an essential component of remuneration. There are many systems which do this. Each organization has its own mix. Each cadre has its own needs. Incentive schemes for front line salesmen cannot be the same as for top management. Employee share option schemes are perhaps the most complicated to understand and […]