major shift as the global moves to adopt International Financial Reporting Standards (IFRS) which is a set of accounting standards‚ developed by the International Accounting Standards Board(IASB) as the global standard for the preparation of public company financial statements. To date‚ industry focus has been mainly on the technical aspects of IFRS adoption; however‚ IFRS also is likely to impact the ethical aspect of accountants’ professional judgment‚ because IFRS requires the use of a more “principled”
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Lease Accounting Practice of Leasing Companies in Bangladesh: A Lessor’s Disclosure Perspective Taslima Nasreen Mosammet Asma Jahan Abstract: As the development process in financial sector proceeds‚ Non-Bank Financial Institutions (NBFIs) became prominent alongside the banking sector. The major business of most NBFIs in Bangladesh is leasing. Lease accounting is a form-driven standard. The Institute of Chartered Accountants of Bangladesh (ICAB) recently adopted a revised accounting standard
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http://agro.maxwellbd.com/index.html Bangladesh is an agro based country and most of the people are associated with agricultural productions and its services. Agriculture is considered as the prime economic sector in Bangladesh. Statistics shows that contribution of this sector is nearly 30% of total GDP and about 70% of the total industrial work forces are employed in the agro based industries. Live stock sector‚ strongly dominated by poultry‚ plays a vital role. More than 20% of the total population
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(General Environment) A company like Teva Pharmaceuticals is subject to all of the factors of the external environment given the nature of its business and global expansion. Pharmaceuticals is an industry where high profits can be achieved‚ but it is also an extremely challenging business when one considers all of the political/legal aspects involving government regulation and patents. Every country has strict regulation and testing requirements for drugs that affect companies differently depending
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Challenges faced by Guess and How Guess solve its problems 1. In 1996‚ Guess continued with its earlier expansion plans. However‚ the next year was a disappointment to Guess due to weak performance in its retail stores‚ weaknesses in its wholesale division‚ slower-than-expected non-core Asian licensing revenues‚ and discontinued licenses. Solution. Although Guess was disappointed with their performance‚ still three areas were stronger which is it international operations‚ mostly in Latin America
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FLOODING IN BANGLADESH CAUSES OF THE FLOODS There are several physical reasons why Bangladesh suffers from flooding almost every summer; It has the perfect conditions for such as disaster- this is because : • tropical cyclones from the bay of Bengal bringing heavy rain and storm waves in late summer • 70% of the land of the total area is less than 1 metre above sea level • The total annual rain falls in the summer of Dhaka is almost 2000mm • Rivers lakes and swamps cover more than 10% of the
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Journal of Computing and Information Technology 1 ERP System Implementation and Business Process Change: Case Study of a Pharmaceutical Company Vesna Bosilj-Vuksic and Mario Spremic Department of Business Computing‚ Graduate School of Economics & Business‚ University of Zagreb‚ Croatia The main objective of this paper is to present the impacts of information technology (IT) and enterprise resource planning (ERP) systems in business process renovation and to discuss selected aspects of
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“The Super Six” focussed our research on the problem of ethics and actuarial science. As Sholom Feldblum states “The actuary has a dual role: an objective professional providing guidance on insurance issues and a business manager promoting the goals of an insurance company” (Sholom Feldblum‚ pg.1). The purpose of our research was to determine the most common ethical problems an actuary faces‚ and the most appropriate methods to solve these problems. Solutions were necessary so that our stakeholders
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Bangladesh is a developing country. She achieved independence 42 years ago but still she depends on foreign helps regarding many issues. She is trapped in a lot of problems such as poverty‚ over population‚ unemployment‚ corruption‚ health hazard‚ food and accommodation crisis‚ illiteracy etc. But‚ the present government has promised and started taking steps to change the situation and has determined to build a “Digital Bangladesh”. The sense of Digital Bangladesh is not clear yet. We assume that
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ABUL KHAIR STEEL PRODUCTS LTD: Company Case Study ABUL KHAIR STEEL PRODUCTS LIMITED COMPANY DESCRIPTION Abul Khair Steel Products Ltd (AKSP) is a newly established large metal finishing plant in Bangladesh‚ that produces a range of steel products‚ such as cold rolled (CR) coils‚ galvanized steel (GS) sheets and corrugated galvanized iron (CGI) sheets. AKSP was established in 1999 as a private limited company and currently employs
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