Objectives

• Develop high quality, clear and enforceable BAS and BSA

• Harmonise Bhutanese Accounting Standards(BAS) and Bhutanese Standards on Auditing(BSA) with International Accounting Standards(IAS)/International Financial Reporting Standards(IFRS)/International Standards on Auditing(ISA)

• Recommend BAS and BSA for government approval

• Promote BAS and BSA by way of communication and education to all the stakeholders •
Promote and support research in the area of financial reporting for emerging Bhutanese market

• Harmonise the statutory and legal framework requirement of BAS and BSA through the Companies Act of the Kingdome of Bhutan and other relevant legislations.

 


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