Accounting in Bangladesh: Difference between revisions
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In [[Bangladesh]], the profession of [[accountancy]] developed during the British colonial period (see [[History of Bangladesh#British rule]] and [[History of Bengal#British rule]]), and is represented by two professional bodies, the Institute of Cost & |
In [[Bangladesh]], the profession of [[accountancy]] developed during the British colonial period (see [[History of Bangladesh#British rule]] and [[History of Bengal#British rule]]), and is represented by two professional bodies, the Institute of Cost & Management Accountants of Bangladesh (ICMAB) and the [[Institute of Chartered Accountants of Bangladesh]] (ICAB). The [[Generally Accepted Accounting Principles|GAAP]] in Bangladesh are based upon standards set by the ICAB, which has stated its intention to adopt the [[International Financial Reporting Standards]]. As of 2001, 23 such standards had already been adopted, and listed companies are required to use the IFRS.<ref>{{cite book|title=International auditing: practical resource guide|author=David O'Regan|publisher=John Wiley and Sons|date=2003|isbn=0471263826|isbn13=9780471263821|pages=138|chapter=Bangladesh}}</ref> |
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== References == |
== References == |
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== Further reading == |
== Further reading == |
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* {{cite book|chapter=Public Sector Accountants and Auditors|title=Bangladesh: financial accountability for good governance|series=World Bank e-Library|author=[[World Bank]]|publisher=World Bank Publications|date=2002|isbn=0821351370|isbn13=9780821351376}} |
* {{cite book|chapter=Public Sector Accountants and Auditors|title=Bangladesh: financial accountability for good governance|series=World Bank e-Library|author=[[World Bank]]|publisher=World Bank Publications|date=2002|isbn=0821351370|isbn13=9780821351376}} |
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Revision as of 08:15, 7 September 2009
In Bangladesh, the profession of accountancy developed during the British colonial period (see History of Bangladesh#British rule and History of Bengal#British rule), and is represented by two professional bodies, the Institute of Cost & Management Accountants of Bangladesh (ICMAB) and the Institute of Chartered Accountants of Bangladesh (ICAB). The GAAP in Bangladesh are based upon standards set by the ICAB, which has stated its intention to adopt the International Financial Reporting Standards. As of 2001, 23 such standards had already been adopted, and listed companies are required to use the IFRS.[1]
References
- ^ David O'Regan (2003). "Bangladesh". International auditing: practical resource guide. John Wiley and Sons. p. 138. ISBN 0471263826.
{{cite book}}: Unknown parameter|isbn13=ignored (help)
Further reading
- World Bank (2002). "Public Sector Accountants and Auditors". Bangladesh: financial accountability for good governance. World Bank e-Library. World Bank Publications. ISBN 0821351370.
{{cite book}}: Unknown parameter|isbn13=ignored (help)
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