Ias Accounting Standards

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IAS|
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International Accounting Standards|

August 21, 2007

IAS
International Accounting Standards

Submitted to,
Dr.H.M. Mosarof Hosain
Course Instructor
F-103(Financial Accounting-I)

Submitted by
Group-01 (Section-B)

Junnatun Naym (13-002)
MD.Rafiq Ibne Nur Reza (13-004)
Sykot Ahmed Al Yeakub (13-006)
Kawser Ahmed Shiblu (13-008)
Asaduzzaman Khan Babu (13-010)

BBA, 13th Batch
Department of Finance
University of Dhaka

August 21, 2007
Letter of Transmission

August 18, 2007.

Dr. H. M. Mosarof Hosain
Assistant Professor
Financial Accounting
Department of finance
University of Dhaka

Dear Sir
We are very glad to submit you the assignment on “International Accounting Standards” which is followed by business organizations all around the world. We would like to say that this assignment was helpful for us to know about different Accounting Standards and the effect of these standards on a business organization and the way how an organization follows these standards. We are very thankful to you for giving us such fantastic opportunity to make an assignment on this topic.

This term paper also contains the importance and the objectives of “International Accounting Standards”, and the details description about different International Accounting Standards. We also attached our recommendation to all business organization to follow these standards strictly and forecasting about the result of following these standards in organization from our point of view.

We will be honored to provide you any additional information, if necessary.

Sincerely Yours,
Group # 01
Section – B

Name Roll
Junnatun Naym13-002
MD. Rafiq Ibne Nur Reza13-004
Sykot Ahmed Al Yeakub13-006
Kawser Ahmed Shiblu 13-008
Asaduzzaman Khan Babu13-010

B.B.A (13th Batch)
Department of Finance
University of Dhaka

Letter of Acknowledgment

Table of Contents
Executive Summery...………………………………………………………………..06 Introduction ………………………………………………….07
IAS-What & Why ………………………………………………………..………….09 Our Objective & Procedure ……………………………………….……………….13
Analysis & Methodology ………………………………………………..............10 IAS History…………………………………………………..12
IASB……………………………………………15 GAAP & IAS…………………………………………………..16 What is Difference between GAAP & IAS? …………………………………17 IAS Summary………………………………………………….23 IAS Details………………………………………………….24IAS 1 Presentation of Financial Statements ………………………25 IAS 2 Inventories ……………………………………………………………….26 IAS 7 Cash Flow Statements ……………………………………………..27 IAS 12 Income Taxes …………………………………………………………..28 IAS 16 Property, Plant and Equipment ……………………………..29 IAS 18 Revenue…………………………………………………………….30 IAS 27 Consolidated and Separate Financial Statements...31 IAS 28 Investments in Associates ……………………………………….32 IAS 38 Intangible Assets ……………………………………………………..33 IAS 40 Investment Property ……………………………………………….34 IAS In Basis of Bangladesh …………………………………………28 Summary, Conclusion & Recommendation …………..…34

Summary ……………………………………………………………………35
Conclusion ………………………………………………………………….36
Recommendation …………………………………………………………36 Appended Part ………………………………………………..37
IASB Board Members ……………………………………………………………38 Contact Details with IASB …………………………………………………..39 Glossary ……………………………………………………….….44 Index ……………………………………………………………….45 References ……………………………………………………….46

List of Illustration
List of Figures

Figure 1. Method of Operation of CDBL …………………......17
Figure 2. Technology of CDBL………………………………………..18 Figure 3. CDBL Network………………………………………..39

List of Charts

Chart 1. Frequently Asked Questions (FAQ) …………………37 Chart 2. CDBL Team …………………………………………….39 Chart 3. Board of Directors...
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