出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study is aimed to scrutinize the existing reporting standard for the Specialized Banks of Bangladesh and find out the extent of compliance by them. To find out the degree of compliance the study has gone through the Financial Reports of the entire sample Banks. Very naturally, it is hoped that all of them are required to comply the standard to uphold the shareholder’s interest. Recognizing this aspect some specific IFRSs (International Financial Reporting Standards) have been prescribed for reporting to outsiders. One of which important standard IFRS # 7 (Financial Instruments: Disclosures) which was formulated by IASB in 2005 and obliged to comply from on after 1 st January, 2007. The Institute of Chartered Accountants of Bangladesh (ICAB) prescribed to form on or after 1 st January, 2010 in Bangladesh. Consider the importance of this standard securitization has been conducted on six Specialized Banks of Bangladesh.. The result of the study shows that all of the Specialized Banks compliance almost 55% of the IFRS # 7 requirements. Finally this study recommend on the degree of compliance for the Specialized Banks financial reporting.
