Purpose – This paper aims to examine whether the level of harmonization of accounting measurement practices in three … South Asian countries – Bangladesh, India and Pakistan – has improved since 1998 as a result of the changes, in recent years …, globally in accounting measurement practices due to the substantial efforts of the International Accounting Standards Board …

While most of accounting research concentrates mainly on Europe and developed countries, the South Asian region has not …), namely Bangladesh, India and Pakistan. On the basis of examining similarities and differences in environmental factors … ownership, accounting profession, culture and institutional structures in the three countries should have facilitated regional …

Reporting Standards (IFRS) within three major South Asian countries – India, Pakistan and Bangladesh. Design … regarding measurement and disclosure practices is higher in Pakistan compared with India and Bangladesh. We also find that the … costs, foreign currency translations, business combination and accounting for investment in associates, whereas the adoption …