NSU Research Contributions
Title : ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN BANGLADESH: AN IN-DEPTH LOOK INTO THE IMPLEMENTATION OF IFRS 7 BY BANKS IN BANGLADESH
Authors : Muin uddin Ahmed FJ Mohaimen
Abstract : In this paper we took a detailed look into the level of compliance of International Financial Reporting Standards (IFRS) 7 by banks in Bangladesh. We analyzed and summarized IFRS 7 in detail, identified the key points and measured the compliance level of banks in Bangladesh and suggested recommended courses of action when the reporting standards lagged behind the expected level of compliance. Our findings showed all of the banks are complying with IFRS 7 to some degree. However, the compliance is not one hundred percent and there are some gaps between the expected level of compliance and actual information presented in the financial reports.
Journal : North South Business Review | Volume : 5 | Year : 2015 | Issue : ISSN 1991-4938 |
Pages : 98-111 | City : | Edition : | Editors : |
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