Professional Standards
ICMAB Releases ten Bangladesh Cost Accounting Standards (BCAS): The Cost Accounting and Financial Reporting Standards Committee of ICMAB has the pleasure to release Bangladesh Cost Accounting Standards as below:
Cost Accounting Standards Volume-I
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1. | Table of Contents | Download |
| 2. | Conceptual Framework – Generally Accepted Cost Accounting Principles | Download | |
| 3. | Guidance Note | Download | |
| 4. | BCAS 1: Cost Concepts and Classifications | Download | |
| 5. | BCAS 2: Cost Estimation | Download | |
| 6. | BCAS 3: Cost Allocation Base | Download | |
| 7. | BCAS 4: Indirect Costs | Download | |
| 8. | BCAS 5: Indirect Cost Rate | Download | |
| 9. | BCAS 6: Support Department Costs | Download | |
| 10. | BCAS 7: Job Order Costing | Download | |
| 11. | BCAS 8: Process Costing | Download | |
| 12. | BCAS 9: Joint Cost | Download | |
| 13. | BCAS 10: Target Costing | Download | |
| 14. | Subject Index | Download |
Cost Accounting Standards Volume-II
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1. | Table of Contents | Download |
| 2. | BCAS 11: Life Cycle Costing | Download | |
| 3. | BCAS 12: Kaizen Costing | Download | |
| 4. | BCAS 13: Standard Costing | Download | |
| 5. | BCAS 14: Activity Based Costing | Download | |
| 6. | BCAS 15: Product Mix Decisions | Download | |
| 7. | BCAS 16: Transfer Pricing | Download | |
| 8. | BCAS 17: Performance Measurement | Download | |
| 9. | BCAS 18: Cash Flows | Download | |
| 10. | BCAS 19: Budget and Pro forma Financial Statements | Download | |
| 11. | BCAS 20: Activity Based Management | Download | |
| 12. | BCAS 21: Capital Budgeting | Download | |
| 13. | BCAS 22: Enterprise Resource Planning | Download | |
| 14. | BCAS 23: Strategic Cost Management | Download | |
| 15. | Subject Index | Download |
Cost Accounting Standards Volume-III
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1. | Table of Contents | Download |
| 2. | BCAS 24 – Material Cost | Download | |
| 3. | BCAS 25 – Employee Costs | Download | |
| 4. | BCAS 26 – Cost of Utilities | Download | |
| 5. | BCAS 27 – Captive Consumption | Download | |
| 6. | BCAS 28 – Capacity Determination | Download | |
| 7. | BCAS 29 – Quality Costing | Download | |
| 8. | BCAS 30 – Service Costing | Download | |
| 9. | BCAS 31 – Construction Contract Costing | Download | |
| 10. | Subject Index | Download |
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