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  5. Regulatory Compliance of IFRS # 7 of the banks’ disclosures: A case study on of the Nationalized Commercial Banks of Bangladesh
 
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Regulatory Compliance of IFRS # 7 of the banks’ disclosures: A case study on of the Nationalized Commercial Banks of Bangladesh

Journal
International Journal of Business and Technopreneurship (IJBT)
ISSN
2232-1543
Date Issued
2013-10
Author(s)
Md. Ismail Hossain
Handle (URI)
http://ijbt.unimap.edu.my/
http://ijbt.unimap.edu.my/index.php/table-of-content-2013/volume-3-no-3-october-2013
https://hdl.handle.net/20.500.14170/1746
Abstract
This paper is aim to scrutinize the existing reporting standard for the Nationalized Commercial Banks in Bangladesh and find out the extent of compliance by them. Banking industry’s nature of operation is totally different from others. Recognizing this aspect some specific IFRSs (International Financial Reporting Standards) have been prescribed for them. One of which is IFRS # 7 (Financial Instruments: Disclosures) which was formulated by IASB in 2004 and obliged to comply from on after 1st January, 2007 n the Annual Reporting. Institute of Chartered Accountants of Bangladesh (ICAB) prescribed to comply with IFRS # 7 from on or after 1st January, 2010 in Bangladesh. Hence compliance of IFRS 7 is of immense importance here. Scrutinization has been operated on 4 Nationalized Commercial Banks. As per requirement, all the Nationalized Commercial Banks are required to comply with the standard to uphold the stakeholders’ interest in spite possessing the large portion ownership by the Government. And the result of the study shows that all of the Nationalized Commercial Banks compliance almost 75.5% of the IFRS # 7 requirements. Finally this study recommend on the degree of compliance for the Nationalized Commercial Banks financial reporting.
Subjects
  • Compliance

  • IFRS

  • Bank

  • Nationalized Commerci...

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