Beruflich Dokumente
Kultur Dokumente
BAS No. 1 2 7 8 10 11 12 16 17 18 19 20 21 23 24
BAS Effective Date Remarks on or after 1 Jan 2010 on or after 1 January 2007 on or after 1 January 1999
Accounting Policies, Changes in on or after 1 Accounting Estimates and January 2007 Errors Events after the Reporting Period Construction Contracts Income Taxes Property, Plant & Equipment Leases Revenue Employee Benefits Accounting of Government Grants and Disclosure of Government Assistance The Effects of Changes in Foreign Exchange Rates Borrowing Costs Related Party Disclosures on or after 1 January 1999 on or after 1 January 1999 on or after 1 January 1999 on or after 1 January 2007 on or after 1 January 2007 on or after 1 January 2007 on or after 1 January 2013 on or after 1 January 1999 on or after 1 January 2007 on or after 1 January 2010 on or after 1 January 2007
26 27 28 IAS 29 31 32 33 34 36 37 38 39 40 41
Accounting and Reporting by Retirement Benefit Plans Separate Financial Statemens Investments in Associates and Joint Ventures Financial Reporting in Hyperinflationary Economics Interest in Joint Ventures Financial Instruments: Presentation Earnings per Share Interim Financial Reporting Impairment of Assets Provisions, Contingent Liabilities and Contingent Assets Intangible Assets Financial Instruments: Recognition and Measurement Investment Property Agriculture
on or after 1 January 2007 on or after 1 January 2013 on or after 1 January 2013 on or after 1 January 2015 on or after 1 January 2007 on or after 1 January 2010 on or after 1 January 2007 on or after 1 January 1999 on or after 1st January 2005 on or after 1 January 2007 on or after 1 January 2005 on or after 1 January 2010 on or after 1 January 2007 on or after 1 January 2007
Adoptation Status of International Financial Reporting Standards (IFRS) by ICAB as Bangladesh Financial Reporting Standards (BFRS) as on 1 January 2013.
IFRS / BFRS
Title
BFRS 1
1 January 2009 1 January 2007 1 January 2010 1 January 2010 1 January 2007 1 January 2007 1 January 2010 1 January 2010 NA (Not yet adopted but under review process) 1 January 2013 1 January 2013 1 January 2013 1 January 2013
BFRS 2 Share-based Payment BFRS 3 Business Combinations BFRS 4 Insurance Contracts BFRS 5 BFRS 6 Non-current Assets Held for Sale and Discontinued Operations Exploration for and Evaluation of Mineral Resources
BFRS 7 Financial Instruments: Disclosures BFRS 8 Operating Segments IFRS 9 BFRS 10 BFRS 11 BFRS 12 BFRS 13 Financial Instruments Consolidated Financial Statements Joint Arrangements Disclosure of Interests in other Entities Fair Value Measurement