BCAS-4
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BANGLADESH COST ACCOUNTING STANDARDS
The Institute of Cost and Management Accountants of Bangladesh
ICMA Bangladesh, ICMA Bhaban, Nilkhet, Dhaka-1205 Bangladesh
BCAS 4
Indirect Costs
BCAS-4
BCAS 4: Indirect Costs
Summary
Effective Date : ICMAB prepares this standard for ultimate use and adoption by every company operating
in Bangladesh at its own discretion starting from the period beginning on July 1, 2014.
Objective : The main purpose of this standard is to guide companies for identifying indirect costs,
forming indirect cost pools, and allocating the costs to the cost objects. Different methods
of cost allocation, apportion and assignment are presented in different situations. The
