give more details. Your report should be between 7-9 pages long Total mark for the paper is 60.

a.What are the minimal line items that should be provided on the face of the statement of financial position (balance sheet) according to International Accounting Standard-1 of Bangladesh (IAS-1)? Create a disclosure checklist and compare the levels of transparency. disclosure with these firms you've researched.

b.What are the criteria for recognizing and quantifying provisions, contingent assets, and contingent liabilities, according to IAS 37 bd?

Did the company you examined include these in its annual reports?

Particular Notes Amounts in Taka 30 June 2020 30 June 2019 04 05 06 4,624,173,559 28,003,186 110,153,455 138,156,641 4,762,330,200 3,996,190,404 36,413,499 202,850,542 239,264,041 4,235,454,445 07 08 09 10 11 732,820,587 994,789,485 222,842,805 140,656,793 243,576,752 2,334,686,422 1,600,000 2,336,286, 422 7,098,616,622 524,128,640 905,681,247 253,812,258 413,781,170 236,181,930 2,333,585,245 12 2,333,585,245 6,569,039,690 Assets Non-current assets Property, plant and equipment Investment Capital work in process Total non-current assets Current assets Inventories Accounts receivable Advance, deposits and prepayments Materials in transit Cash and bank balances Asset held for sale Total current assets Total assets EQUITY AND LIABILITIES Share capital Share premium Retained earnings Revaluation reserve Total equity Non-current liabilities Long term bank loan Deferred tax liability Total non-current liabilities Current liabilities Accounts payable Short term bank loan Current portion of long term loan Share application money Provision & accruals Total current liabilities Total equity and liabilities NAV Per Share (With Revaluation reserves) 13 14 15 16 974,900,000 920,700,000 1,389,083,255 1,520,826,225 4,805,509,480 974,900,000 920,700,000 1,364,587,906 92 2,470,313 4,182,658,219 17 18 126,599,671 255,290,759 381,890, 430 368,320,391 204,333,813 572,654,204 19 20 21 22 23 132,103,881 1,300,157,442 350,438,156 4,553, 160 123,964,072 1,911,216,711 7,098,616,622 49.29 104,070,268 1,376,471,384 193,920,170 4,553, 160 134,712,284 1,813,727,266 6,569,039,690 42.90 34