TABLE OF CONTENT

Serial No. Contents Page No.

Letter of Transmittal IAcknowledgement IIAbstract IIILetter of Acceptance IV

Chapter 1

1.0

Introduction (cover page)

Introduction

1

2

1.1 Background of the study 51.2 Objective of the study 61.3 Limitation of the study 71.4 Rationality of the study 8

Chapter 2 Theoretical Framework (cover page) 8

2.0 The major approaches of accounting 92.1 Regulatory system and regulatory boards of accounting on the

perspective of IFRS standard:12

2.2 Formation process of IAS/ IFRS with the combined effort of SAC,IASB and IASC

15

2.3 Benefits of adoption and compliance of IFRS/IAS 162.4 Conceptual framework of IFRS or IAS 17

Chapter 3 Literature Review (cover page) 14

3.0 History of IFRS and BFRS and movement of both standardsevolving overtime

15

3.1 What does IFRS adoption mean and what are the terminologiesrelated with adoption?

27

3.2 BAS Adoption of IFRS / IAS over the time being in Bangladesh 293.3 Positive Impact on the National Accounting Practice of Bangladesh

Due to Adoption of IFRS34

3.4 Problem faced by standard setting bodies of BAS during adoptionprocess of IAS

37

3.5 Selected 9 company’s compliance with IAS on the year 2013(Atheoretical justification and comparison):

39

Chapter 4 Methodology (cover page) 68

4.0 Methodology 694.1 Data Collection and Analysis Procedures 694.2 Subject matter of the study 704.3 Sample size of the study 704.4 The pharmaceutical companies that we chose to conduct study on

compliance of IAS in Bangladesh perspective71

Chapter 5 Industry Related Knowhow ( cover page) 72

5.0 Introducing with pharmaceutical industry in both global anddomestic prospect

73

5.1 Pharmaceutical industry firms, its growth, importance andcontribution in economic growth in the global perspective

73

5.2 Pharmaceutical industry according to Bangladesh perspective 77

Chapter 6 Analysis on Selected Hypothesis to Justify IAS Adoption AmongCompanies (cover page)

82

6.0 Brief discussion about the research procedure and road map of thestudy

83

6.1 Topic of the research 84

6.2 The research on IAS compliance in Bangladesh pharmaceuticalindustries

84

6.3 Developing questions reflecting IAS compliance 84

6.4 Develop hypothesis (assumptions) for the research 85

6.5 Analyze Hypothesis No.1 (Compliance with IAS 1) 85

6.6 Verifying “Hypothesis 2” (Adoption of IAS 16 through UsingDifferent Deprivation Method Somehow Affect PPE Turnover, NIand Tax Return of the Companies)

101

6.7 Proving Hypothesis 3: IAS compliance in consistent manner andcomparability of financial statements among selected companies hasa positive relation

121

Chapter 7 Findings, Recommendations and Conclusions ( cover page ) 1287.0 Major findings 1297.1 Forecast the Consequence of those Findings 1317.2 Positive and Negative Aspect Detected in Finding 1317.3 Best Performing Companies based on Findings 132

7.4 Poor Performing Companies Based on Findings 1327.5 Recommendation for Lower Positioned Firms in the Light of

Findings132

7.6 Conclusion 133Bibliography ( cover page)

Part 1:References------------------------------------------------

Part 2 :Workings------------------------------------------------

Part 3: Extension------------------------------------------------

134

135

137

147