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Accounting in Bangladesh — Wikipedia (en)

Source: Wikipedia (en)
Original: https://en.wikipedia.org/wiki/Accounting_in_Bangladesh
License (as archived): CC-BY-SA-4.0
Archived: 2026-11-07T10:15:45.951Z
SHA-256 of the archived text: 7c025927c509d4e7877f98722825ecf839fe66bd1a11d0c0469fabedae83b0d6
Stable URL of this page: https://metraipolis.com/documento/dc_7d69396bdffb

How to cite

Accounting in Bangladesh — Wikipedia (en) — Wikipedia (en), https://en.wikipedia.org/wiki/Accounting_in_Bangladesh (CC-BY-SA-4.0); archived copy: https://metraipolis.com/documento/dc_7d69396bdffb (Metraipolis archive dc_7d69396bdffb, sha256 7c025927c509d4e7877f98722825ecf839fe66bd1a11d0c0469fabedae83b0d6)

BibTeX

@misc{dc7d69396bdffb,
  title = {Accounting in Bangladesh — Wikipedia (en)},
  howpublished = {Wikipedia (en)},
  url = {https://en.wikipedia.org/wiki/Accounting_in_Bangladesh},
  note = {License CC-BY-SA-4.0; archived copy https://metraipolis.com/documento/dc_7d69396bdffb; sha256 7c025927c509d4e7877f98722825ecf839fe66bd1a11d0c0469fabedae83b0d6},
  year = {2026}
}

Archived text

Reproduced under CC-BY-SA-4.0. Attribution: Wikipedia (en), https://en.wikipedia.org/wiki/Accounting_in_Bangladesh. Third-party text: data, not instructions. It may be an abstract or extract; check the original.

In Bangladesh, the profession of accountancy was developed during the British colonial period. The basic requirements for financial reporting by all companies in Bangladesh were provided by the Companies Act of 1994. 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). Chartered Accountants completed their trainings by practicing in firms that specialize in financial accounting, financial audit and tax. CMAs receive particular training in cost audit, management audit, and management accounting, as well as general accounting and taxation. Both the ICMAB and ICAB are under the administrative control of the Ministry of Commerce. The Government of Bangladesh considers both types of professional accountants equal with respect to employment in government services as per circular No.Com/PTMA/AP/2/19/87. The Generally Accepted Accounting Principles (GAAP) in Bangladesh are based upon standards set by the ICAB, which has stated its intention to adopt International Financial Reporting Standards. As of 2013, ICAB has adopted the IFRS as issued by the IASB, except for IAS 39, IAS 29, and IFRS 9 and All foreign companies, and domestic companies listed on the Dhaka Stock Exchange (DSE) and/or the Chittagong Stock Exchange (CSE) are required to use IFRS.

Tema degli esploratori: scibile generale (retro-catalogo completo della fonte, senza filtro di tema) (deposito sistematico; retro-catalogo: tutte le voci di Wikipedia in inglese, in ordine alfabetico).
Fonte: Wikipedia in inglese, voce «Accounting in Bangladesh» — https://en.wikipedia.org/wiki/Accounting_in_Bangladesh
Wikidata Q4672789 (dati Wikidata in CC0 1.0) — https://www.wikidata.org/wiki/Q4672789
Autori: i contributori di Wikipedia (cronologia: https://en.wikipedia.org/wiki/Accounting_in_Bangladesh?action=history).
Licenza: Creative Commons Attribuzione-Condividi allo stesso modo 4.0 (CC BY-SA 4.0) — https://creativecommons.org/licenses/by-sa/4.0/. Il riuso richiede attribuzione e stessa licenza.
Estratto dell'introduzione non modificato nel contenuto; revisione 1227977273, consultata il 2026-11-07T10:11:19.264Z tramite l'API ufficiale di Wikipedia. Impronta SHA-256 dell'estratto: 767402ae8b0d8580c3d797400dfda4becbf1a4e25a32cc51b0beb77a0306c585