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Accounting in Bangladesh

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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 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

  1. ^ 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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