Invest in Bangladesh · 2026-27 guide
11.1. Financial Reporting Standards (IFRS Adoption)
All incorporated companies in Bangladesh must maintain their financial books and records in strict alignment with International Financial Reporting Standards (IFRS), as adopted by the Financial Reporting Council (FRC). Under central bank mandates, the pilot implementation of IFRS 9 Expected Credit Loss (ECL) begins in June 2026, with full adoption required for all banks by 2027.