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2020-07-09: Cont5-Auditor's Opinion
ALARABANK(cont5):Therefore, considering the above implementation issues the Bank has not taken IFRS 16 adjustments on the basis of overall materiality as specified in the materiality guidance in the 'Conceptual Framework for Financial Reporting' and in 'International Accounting Standard 1 Presentation of Financial Statements'. However, the- Bank would continue to liaison with regulators and related stakeholders and observe the market practice for uniformity and comparability, and-take necessary actions in line with regulatory guidelines and market practice.''(end)
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