The International Accounting Standards was founded in April 1, 2001. It is a set of standards stating how particular types of transactions and other events should reflect in financial statements.
In the past years, the IAS was implemented by the International Accounting Standards Committee. However, since 2001, it has been administered by the International Accounting Standards Board.
The International Accounting Standards includes the presentations of financial statements, accounting policies, changes in accounting statements and errors, events after the balance sheet date, construction contracts, income taxes, segment reporting, property plant and equipment, leases, revenue, employee benefits, inventories, accounting for government grants and disclosure for government assistance, and other relevant financial reports.
Last July 05, 2006, the People's Republic of Bangladesh adopted the "Presentation of Financial Statements" from the IAS and officially included it to the Bangladesh Accounting Standards. (BAS) On the same date, inventories were also adopted. From then on, Bangladesh started adopting more and more regulations from the IAS and officially included it on BAS.
This study is interested in knowing the effectiveness of the application of IAS to Bangladesh, This study would like to know whether IAS improved the current economic and financial situation of the country. This study will use archive economic and financial news articles from both print and online, to measure and to trace the improvement of the financial sector.
This study will be beneficial to economic scholars, accountants and to the Bangladesh government in general.
In the past years, the IAS was implemented by the International Accounting Standards Committee. However, since 2001, it has been administered by the International Accounting Standards Board.
The International Accounting Standards includes the presentations of financial statements, accounting policies, changes in accounting statements and errors, events after the balance sheet date, construction contracts, income taxes, segment reporting, property plant and equipment, leases, revenue, employee benefits, inventories, accounting for government grants and disclosure for government assistance, and other relevant financial reports.
Last July 05, 2006, the People's Republic of Bangladesh adopted the "Presentation of Financial Statements" from the IAS and officially included it to the Bangladesh Accounting Standards. (BAS) On the same date, inventories were also adopted. From then on, Bangladesh started adopting more and more regulations from the IAS and officially included it on BAS.
This study is interested in knowing the effectiveness of the application of IAS to Bangladesh, This study would like to know whether IAS improved the current economic and financial situation of the country. This study will use archive economic and financial news articles from both print and online, to measure and to trace the improvement of the financial sector.
This study will be beneficial to economic scholars, accountants and to the Bangladesh government in general.
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