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[4] [5] It was created through the passage of Financial Reporting Act 2015 in the parliament of Bangladesh. [6] In 2020 it signed agreements with International Valuation Standards Council, International Federation of Accountants, and IFRS Foundation. [7]
The basic requirements for financial reporting by all companies in Bangladesh were provided by the Companies Act of 1994. [1] Today, it 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 Financial Reporting Act 2015 (known as FRA 2015) is an act created by the Bangladesh National Assembly. The act was passed on September 6, 2015, in order to follow the accountability and transparency of the financial reporting procedures in the country. On September 9, 2015, the act was officially published by the Government of Bangladesh. [1]
The Institute of Chartered Accountants of Bangladesh (ICAB) is the national professional accountancy body and research institute in Bangladesh. [ 2 ] [ 3 ] It is the sole organisation in Bangladesh with the right to award the Associate Chartered Accountant designation.
The Comptroller and Auditor General of Bangladesh is the member of the following three INTOSAI Working Groups and two INTOSAI Sub-Committees: Working groups . Working group on IT Audit. Working group on Environmental Auditing. Working group on Big Data. Sub-Committees. Internal Control Standards Sub-Committee under Professional Standards Committee.
Accounting standards (2 C, 3 P) F. Financial ... Financial Reporting Act 2015; ... 1947 (Bangladesh) N. National Financial Reporting Authority; O. Office of the ...
Accounting Standards Review Board [8] Nigeria. Institution of Chartered Accountants of Nigeria (ICAN) Association of National Accountants of Nigeria (ANAN) Pakistan. The Institute of Certified General Accountants (CGA-Pakistan) Philippines. Financial Reporting Standards Council (FRSC) [9] [10] Saudi Arabia
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.