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    Disclosure and compliance of IAS 16 in DSE listed pharmaceuticals companies in Bangladesh

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    14104032_BBS.pdf (1.322Mb)
    Date
    2018-04-12
    Publisher
    BRAC University
    Author
    Al-Mumen, Sk. Abdullah
    Metadata
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    URI
    http://hdl.handle.net/10361/10270
    Abstract
    This report presents the findings of the study conducted under the title ‘Disclosure and Compliance of IAS 16 in DSE listed Pharmaceuticals Companies in Bangladesh’. A comprehensive checklist based on IAS 16 was built. In addition to that, the annual reports of the DSE listed Pharmaceutical companies were examined in order to cross-check against the checklist. After that, some statistical measures were taken to yield the overall compliance composition. Some important issues from the checklist were presented graphically. The study shows that in spite of 54% compliance composition score, a significant amount of sample falls under the non-compliance and not applicable condition. However, the study contains a few impediments for which the investigation cannot be generalised for all the DSE listed Pharmaceuticals companies.
    Keywords
    IAS 16; Disclosure; DSE; Pharmaceuticals companies
     
    Description
    This internship report is submitted in a partial fulfillment of the requirements for the degree of Bachelor of Business Administration, 2018.
     
    Includes bibliographical references (page 21).
     
    Cataloged from PDF version of internship report.
    Department
    BRAC Business School, BRAC University
    Collections
    • Internship Report, BBA (Brac Business School)

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