Authors : Shohrab Hussain Khan , Md. Sogir Hossain Khandoker and Mst. Dilruba Khanam
Abstract: Style and forms of annual reports varies from country to country, company to company due to the rules and regulation, the need of "user groups" or to the willingness of the company`s management. In Bangladesh, public limited company has to prepare financial reports by following Accounting Standards adopted by ICAB. They also follow companies Act 1994, SEC rules 1987, IAS rules and other relevant regulations. Other than these non-financial information are included in the report. The study conducts a comparison of "Annual Reporting Practice" between the listed companies of CSE and some foreign companies. Because, most of the local companies of CSE do not follow the above regulations, so the present study has recommended some guidelines.
Shohrab Hussain Khan , Md. Sogir Hossain Khandoker and Mst. Dilruba Khanam , 2005. Annual Reporting Practice: A Comparative Study of Selected Foreign and Domestic Companies in Bangladesh . Pakistan Journal of Social Sciences, 3: 636-642.