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Financial Reporting Act 2015
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Financial Reporting Act 2015 : ウィキペディア英語版
Financial Reporting Act 2015

The Financial Reporting Act 2015 (known as FRA 2015 ) is an act of the Bangladesh National Assembly which has passed the act on September 6, 2015 in order to make sure the accountability and transparency in the financial reporting procedures of the country. On September 9, 2015 it is officially published as gazette.〔(【引用サイトリンク】title=Bangladesh enacted Financial Reporting Act 2015 )
== Acountancy in Bangladesh ==
The Institute of Chartered Accountants of Bangladesh (ICAB) is the only governing body for regulating the country's chartered accountants, and the Institute of Cost and Management Accountants of Bangladesh (ICMAB) is for the cost and management accountants. In order to monitor the ICAB and ICMAB, the Financial Reporting Council (FRC) of 12 members, a body formed under the act, would be formed to ensure accountability and performance among the chartered accountants and management accountants in Bangladesh. Moreover, the council will be a statutory body with expert members from various government bodies, institutions and professional groups.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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