* This document was prepared and edited by the UNCTAD secretariat based on significant inputs provided by Mr. Syed Asad Ali Shah, Mr. Shahid Hussain and Ms. Maria Ahmed, from the Directorate of Technical Services of the Institute of Chartered Accountants of Pakistan.
Shahid Hussain y la Sra. Maria Ahmed, de la Dirección de Servicios Técnicos del Instituto de Contadores Públicos del Pakistán.