Accounting and Reporting Practices of Ncc Banks in Bangladesh

Table of Contents

Chapter 1 5

Introduction 5

Background: 9

Objectives of the Study: 11

Scope of the Study 11

Limitations of the Study 12

Conclusion 13

Chapter 2 14

Company Profile 14

Chapter 3 17

Methodology 17

Introduction 17

Selection of Period 17

Types of Data 18

Collection of Secondary Data 18

Collection of Primary Data 18

Preparation of Questionnaire 18

Primary Data Collection Method 19

Selection of Sample Respondents 19

Selection of Reporting Index 20

Tools used for Analysis 20

Items included in the Disclosure Index 21

Hypothesis of the Study 22

Conclusion 22

CHAPTER 4 24

An overview on Bangladesh, banking history of Bangladesh, 24

Introduction 24

An Overview on Bangladesh 24

Banking Companies in Bangladesh 34

Conclusion 38

CHAPTER 5 39

Literature Review on Accounting and Reporting 39

Introduction 39

Literature Review regarding Financial Reporting in General 40

Literature Review regarding Conventional Banks and Financial Institutions 51

Accounting and Reporting 54

Techniques of Reporting 55

Users of Accounting Reports 56

Types of Reporting Information 57

Qualitative Characteristics of Accounting Information 58

Objectives of Accounting and Reporting by NCC BANKS 60

Development of Accounting Objectives, Standards and Practices 61

Bangladesh Bank Circulars (BRPD Circulars) 61

International Accounting Standards and International