Professional Standards

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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 

 

 

 

 

 

Cost Accounting Standards Volume-I 

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

Cost Accounting Standards Volume-II

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

Cost Accounting Standards Volume-III

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