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 & 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> |
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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Revision as of 11:50, 13 November 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.
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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.
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