Adoption of International Accounting Standard in a Developing Country.

      Аннотация: International Accounting Standard (IAS) has been an issue on which various studies have been conducted in recent times. Due to growing international business among countries, there is strong support in favor of IAS. IAS is a well-structured set of accounting standards which will increase transparency, understandability and promote world-wide acceptance on financial reporting.Many developing countries have adopted IAS . Unlike other developing countries, Bangladesh has also adopted IAS. The writer tried to investigates the adoption process of IAS and its impact on Bangladesh’s economy and the current standard of accounting practice in Bangladesh. By employing semi-structured interviews and using archival data this study portrayed the adoption process of IAS and the current scenario of accounting practice in Bangladesh.

Ключевые слова: IAS, IFRS, Adoption and Implemetation, Accounting