The main sourceof accounting principlesis the seriesof approvedaccounting standards issued bythe Instituteof Chartered Accountantsof Bangladesh (ICAB).Most of thesestandards are based oninternational accounting standardsIFRSand IAS.
The financial statementsconsist ofa balance sheet,an income statement(profitand loss) andcash flows.Accounts should be accompanied by an Auditer's reportsand Director's report.
Publication Requirements
Financial statements mustbe preparedannually.Companies with shares listedon the stock exchanges inDhakaorChittagongmust comply withadditional requirementsin terms of financialdisclosure andpublic announcements.The Government may ask for, via notificationin the Official Gazette,an annualinformation return.
Only membersof the Instituteof Chartered Accountantsof Bangladesh (ICAB) canapply for an audit license,whichallows them toaudit companies.For more informationseethe KPMGwebsite.
Accounting News
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