FINANCE

BANGLADESH ACCOUNTING STANDARDS (BAS)

At a Glance BAS Title

BAS-1 Presentation of Financial Statements
BAS-2 Inventories
BAS-7 Statement of Cash Flows
BAS-8 Accounting Policies, Changes in Accounting Estimates and Errors
BAS-10 Events after the Reporting Period
BAS-11 Construction Contracts
BAS-12 Income Taxes
BAS-16 Property, Plant & Equipment
BAS-17 Leases
BAS-18 Revenue
BAS-19 Employee Benefits
BAS-20 Accounting of Government Grants and Disclosure of Government Assistance
BAS-21 The Effects of Changes in Foreign Exchange Rates
BAS-23 Borrowing Costs
BAS-24 Related Party Disclosures
BAS-26 Accounting and Reporting by Retirement Benefit Plans
BAS-27 Separate Financial Statements
BAS-28 Investment in Associates and Joint Ventures
BAS-31 Interest in Joint Ventures
BAS-32 Financial Instruments: Presentation
BAS-33 Earning Per Share
BAS-34 Interim Financial Reporting
BAS-36 Impairment of Assets
BAS-37 Provisions, Contingent Liabilities and Contingent Assets
BAS-38 Intangible Assets
BAS-39 Financial Instruments: Recognition ans Measurements
BAS-40 Investment property
BAS-41 Agriculture