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Abstract: The adoption of IFRS around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting. However, accounting quality is a function of the firm’s overall institutional setting, including the legal and political system of the country in which the firm resides. In this paper, we try to document the prospects of IFRS adoption and their impact on the financial reporting environment of Bangladesh considering the underlying institutional and economic factors. We argued about trade-off between the scale advantage of IFRSs (designed globally by the highly sophisticated authority) and the local advantage of decentralized adaptation.  It is also an effort to focus on the problems relating to adoption of IFRS in Bangladesh and to reach some concluding remarks for the better applicability of accounting standards in ensuring transparent information environment.</p

Problems of Adoption and Application of International Financial Reporting Standards (IFRS) in Bangladesh