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Abstract/Executive Summary:

For completing BBA Degree I have been assigned to prepare a project work. I have
decided to work with BAS 1(Presentation of financial statements). Manufacturing
industry is very well established and profitable industry in Bangladesh. Thats why I
am choosing manufacturing industry for my project work and I had to collect two
annual reports of two manufacturing company, I also collect the book Bangladesh
financial reporting standards (BAS, Volume 2-3)
I have chosen some factors and analysis to justify the compliance with BAS 1 of the
financial statements of these manufacturing companies. I have tires to give faithful
information and take into consideration in sincerely.
I have checked out each factor whether the financial statements comply with BAS 1
or not. After the analysis I have seen that components of financial statements,
comparative information, reporting period, separating current and noncurrent assets
and liabilities, elements of financial position, disclosures regarding issued share
capital and reserves, components of other comprehensive income,
Presentation of comprehensive income statement, minimum items of
comprehensive income statement, disclosures of other material items, statement of
cash flows, elements of statement of changes in equity, notes to the financial
statements, capital disclosures, and financial instruments all company completely
follow BAS 1. In case of environmental report, Disclosures about dividends all the
company didnt company comply with BAS 1.
By considering all elements, which is consider in the determining compliance with
BAS 1, I have seen that only 8% elements are not comply with BAS 1, but 92%
elements are complying with BAS 1

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