UIU AIS Program

UIU AIS Program UIU AIS Program is an ACCA Accredited specialized Accounting Program blended with professionalism, information technology and proficiency.

It is also internationally recognised (ACBSP Accredited from the USA and recognized by IIA, USA) program.

23/05/2026

UNESCO Internship Programme 2026

Apply here: https://tinyurl.com/c8e48a3r

Benefits:
• Internship opportunities with UNESCO across multiple departments.
• Exposure to global programs in education, science, culture and communications.
• Hands‑on experience with international development projects.
• Professional mentorship and networking.

Deadline: Varies

Credit to: UNESCO

Opportunities Circle does not claim ownership of opportunities shared. All information is adapted from official sources and may be updated or changed at any time. For credit or content-related inquiries, please reach out to us.

23/05/2026

Pleased to share that Tahmid Hossain (current student of the UIU AIS Program) has joined as an intern at IDLC Finance PLC. We wish you good luck!

23/05/2026

Pleased to share that Tasnimul Hasan (current student of the UIU AIS Program) has successfully accomplished the CA Certificate Level. We wish you good luck!

18/05/2026

COMING SOON 🎇 IFRS APPLICATION 🌅 A new book that covers all aspects of IAS and IFRS

Please don’t just go through the standards—MASTER them.

In today’s world, IFRS is no longer optional. Whether you are a University student, ICAB/ICMAB part-qualified , ACCA learner, professional accountant, corporate executive, academician, or financial analyst—mastering IFRS has become a core professional skill. 🌍 Please visit www.ifrsapplications.com for details.

That’s why we are bringing you “IFRS APPLICATION” — a complete practical guide designed to turn complex standards into clear understanding.

✨ Why this book is different?

✔ A good number of examples, problems & exercises
✔ Comprehensive problem in every chapter
✔ Easy-to-understand chapter-end flowcharts
✔ Practical scenarios & Financial Reporting in Perspective
✔ Real-world IFRS implementation case studies
✔ All relevant IAS/IFRS in one single text
✔ Important notes on conflicting issues
✔ Interconnected IFRS concepts
✔ IAS/IFRS Roadmap
✔ Bangladesh & global reporting practices
✔ Reader-friendly chapter-wise development

📚 More than just IFRS…

This book also covers:

🔹 Basics of Financial Reporting
🔹 Corporate Annual Report Analysis
🔹 Business Consolidation (SFP, SPL, SCIE, SCF)
🔹 Sustainability Reporting (IFRS S1 & S2)
🔹 IFRS for SME, IPSAS, SIC, IFRIC
🔹 IFRS vs Bangladesh Bank Regulations
🔹 Financial Statement Analysis
🔹 US GAAP Convergence with IFRS

✍ Authors:

👨‍🏫 James Bakul Sarkar, PhD
Professor, United International University

👨‍💼 Anowar Parves, FCCA
SPO, Janata Bank PLC

👨‍💼 Kazi Yousuf Hasan, ACA
Deputy Director, AHKC

👨‍💼 ABM Fuad Hassan, ACA
Deputy Manager, Big 4 Firm

🏢 Published by: JAYF Publisher
📅 First Edition: June 2026
💰 Regular Price: BDT 1,000
🔥 Pre-Order Offer: will be declared soon
🌍 Please visit www.ifrsapplications.com for details
👑The book features 60 comprehensive chapters across 1000+ pages, printed on premium large-size white paper with superior quality binding.

This is not just a book.
This is your IFRS companion for exams, practice, and professional excellence.

✅ Join now our whatsapp group for
🚦Sample chapters
📎Table of contents
Link to join IFRS APPLICATION READERS GROUP
https://chat.whatsapp.com/J72tkjO5Po4E5Asrxrz8LB
https://chat.whatsapp.com/J72tkjO5Po4E5Asrxrz8LB


🌍 Please visit www.ifrsapplications.com for details.@

16/05/2026

IAS 36 vs. IFRS 5: The Dual Faces of impairment losses

Measurement of impairment loss of non-current assets (NCA) differs from that of held for sale non-current assets (Held for sale NCA) in IFRS accounting.
The guideline for impairment of NCA (per IAS 36) is:

Impairment loss = Carrying amount – Recoverable
amount

Where,
Carrying amount = Cost price – Accumulated
depreciation – Accumulated
impairment losses
Recoverable amount = Higher value of the asset’s
net realisable value (NRV)
and its value in use (VIU)
Net realisable value = Fair value – Costs of
disposal/cost to sell

In contrast, the guideline for impairment of held for sale NCA (per IFRS 5) is:

Impairment loss = Carrying amount – Net realizable
value

The difference is so created as net realisable value is used instead of recoverable value in the calculation of impairment loss of held for sale NCA.
The crucial point is – NCA is usually recovered through either use or sale. Hence, both NRV (through sale) and VIU (through use) are used in the computation technique stated earlier. Whereas, held for sale is recovered through sale or disposal. Therefore, only NRV is considered as the recoverable amount. Rationally speaking, the entity would consider the higher economic value as the recoverable amount.

16.05.25

15/05/2026

Classification of Assets per IFRS Accounting
– A bird’s eye view

Asset is the most important resource in business and modern financial accounting today is governed by IFRS. Therefore, it is essential for the accounting people to have a broader understanding of assets classification per IFRS accounting. A summary of the classification of the assets is given below:

• Inventory : Treated under IAS 2
• Property, plant and
equipment (PPE) : Treated under IAS 16
• Intangible assets : Treated under IAS 38
• Investment property : Treated under IAS 40
• Right-of-use (ROU) assets : Treated under IFRS 16
• Deferred tax asset : Treated under IAS 12
• Exploration and evaluation
assets (E & E) : Treated under IFRS 6
• Held for sale non-current
assets (NCA) : Treated under IFRS 5
• Biological assets : Treated under IAS 41
• Financial assets : Treated under IAS 32,
IFRS 7 and IFRS 9
• Stranded assets : IFRS S2, IAS 16 and
IAS 36

Knowledge dissemination is one of the major objectives of a university. Therefore, it's essential to develop good rappor...
07/05/2026

Knowledge dissemination is one of the major objectives of a university. Therefore, it's essential to develop good rapport between academics. Keeping this imperative, the UIU AIS Program organised a knowledge -sharing session titled "Professional Accounting in Public Interest" where Dr. Md. Tapan Mahmud, Associate Professor and Chairman, AIS Program, BUP delivered his insightful speech. He mainly focused on the professional ethics and its significance in the realm of accounting. The session was quite interactive and engaging.

May 05, 2026

05/05/2026

Please click the link below:https://sobe.uiu.ac.bd/wp-content/uploads/sites/5/2026/05/Notice_-BBA_TA_ACBSP_Spring-2026.pdf

Round Table Discussion on TaxThe UIU AIS Program is going to organise a 'Round Table Discussion on Tax' on May 12, 2026 ...
03/05/2026

Round Table Discussion on Tax

The UIU AIS Program is going to organise a 'Round Table Discussion on Tax' on May 12, 2026 starting from 1.51 p.m. at room # 124 for the students of the "Tax Accounting and Tax Planning" course.

Moderator: Prof. Dr. James Bakul Sarkar
Lead Discussant: Md. Abu Hanif FCA,
Partner
H & A Chartered Accountants
Any interested student may contact me and attend this interactive session.

03/05/2026

Pleased to share that Md. Sabuj Mia (ex-student of the UIU AIS Program) has joined as an articled student at Grant Thornton (GT) Bangladesh today. It's noteworthy that GT is a globally recognised top-notch audit firm. He has already completed CA Certificate Level while he was a student at AIS Program. Dear Sabuj, we wish you continued success in your career ahead.

From the Office of the Coordinator
BBA in AIS Program

03.05.2026

The UIU AIS Program is organising an impactful Guest speech session on May 05, 2026. Interested participants are cordial...
29/04/2026

The UIU AIS Program is organising an impactful Guest speech session on May 05, 2026. Interested participants are cordially invited to the session. This type of session is vital for enhancing our learning.

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