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  • Presentation - Accounting Practice in Listed Company - Fall 23

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    moshiur.msr2014
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    This document discusses the accounting practices of listed companies in Bangladesh, including their use of different inventory valuation techniques (FIFO, LIFO, average cost), methods of depreciation (straight line, declining balance), approaches to presenting the cash flow statement (direct and indirect methods), and how they report items like accounts receivable, property/equipment, current liabilities, and contingencies in their financial statements.

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    Presentation_Accounting Practice in Listed Company_Fall 23

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    This document discusses the accounting practices of listed companies in Bangladesh, including their use of different inventory valuation techniques (FIFO, LIFO, average cost), methods of depreciation (straight line, declining balance), approaches to presenting the cash flow statement (direct and indirect methods), and how they report items like accounts receivable, property/equipment, current liabilities, and contingencies in their financial statements.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    6 views1 page

    Presentation - Accounting Practice in Listed Company - Fall 23

    Uploaded by

    moshiur.msr2014
    This document discusses the accounting practices of listed companies in Bangladesh, including their use of different inventory valuation techniques (FIFO, LIFO, average cost), methods of depreciation (straight line, declining balance), approaches to presenting the cash flow statement (direct and indirect methods), and how they report items like accounts receivable, property/equipment, current liabilities, and contingencies in their financial statements.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    MHM_ACN 1309

    Accounting Practice of Listed Companies in Bangladesh

    1. Inventory Valuation Technique:

    FIFO/ LIFO/Average/ Weighted Average/ NRV/ Others

    2. Presentation of Financial Statement:

    Vertical /Horizontal

    3. Method of Depreciation:

    Straight Line/ Declining Balance/ Double Decline/ Sum of Year Digit/ Activity

    Method/Others

    4. Methods of Cash Flow Statement:

    Direct method / Indirect method

    5. Presentation of Accounts receivable, notes receivable in the financial statement

     Reporting of bad debt – Direct write off/ Allowance method

    6. Presentation of property plant and equipment in the financial statement:

     Reporting of tangible assets

     Reporting of intangible assets

     Reporting of natural resources

    7. Presentation of current liability and contingency in the financial statements

     Reporting of current liability

     Disclosure of contingent liabilities

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