Bangladesh flag Bangladesh: Ambiente de negócios

Contabilidade e regras contábeis em Bangladesh

Accounting Rules

Tax Year
From 1 July to 30 June
Accounting Standards
The main source of accounting principles is the series of approved accounting standards issued by the Institute of Chartered Accountants of Bangladesh (ICAB). Most of these standards are based on international accounting standards IFRS and IAS.
Accounting Regulation Bodies
Securities and Exchange Commission of Bangladesh
Accounting Reports
The financial statements consist of a balance sheet, an income statement (profit and loss) and cash flows. Accounts should be accompanied by an Auditer's reports and Director's report.
Publication Requirements
Financial statements must be prepared annually. Companies with shares listed on the stock exchanges in Dhaka or Chittagong must comply with additional requirements in terms of financial disclosure and public announcements. The Government may ask for, via notification in the Official Gazette, an annual information return.
Professional Accountancy Bodies
Institute of Chartered Accountants of Bangladesh (ICAB)
Institute of Cost and Management Accountants of Bangladesh
Certification and Auditing
Only members of the Institute of Chartered Accountants of Bangladesh (ICAB) can apply for an audit license, which allows them to audit companies. For more information see the KPMG website.
Accounting News

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Últimas atualizações em March 2024