The Millennium University Journal http://www.themillenniumuniversity.edu.bd/journal/index.php/TMUJ <p><em><strong>The Millennium University Journal</strong> </em>is a double blind peer reviewed international referred academic journal published by the university. TMU Journal was established in 2016.TMU Journal [ISSN: 2225-2533(P)] embraces not only the full range of subject coverage but also the increasingly wide range of approaches and perspectives that can be brought to bear upon the discipline. We welcome, therefore, both traditional and modern approaches to the field like:--</p> <p>Business</p> <p>Literature &amp; Linguistics</p> <p>Law</p> <p>Computer Science &amp; ICT</p> <p>From close critical readings of literary texts, to interdisciplinary approaches or cross-subject analysis.</p> THE MILLENNIUM UNIVERSITY en-US The Millennium University Journal 2225-2533 Disclosure of Property, Plant and Equipment as per BAS #16: A Study on Selected Pharmaceutical Companies in Bangladesh http://www.themillenniumuniversity.edu.bd/journal/index.php/TMUJ/article/view/20 <p>Disclosure practices of pharmaceutical companies in Bangladesh as per BAS-16 are not well structured at all although Companies Act, 1994<strong>,</strong> Bangladesh Securities Exchange commission Rules 1987 are followed strictly. The major reasons for non- compliance is that the application of BAS-16 is not made mandatory up till now. Details of measurement basis, depreciation methods used, useful life of assets, gross carrying amount, nature of impairment of assets etc. are not disclosed at all. This affects the decision making of the stakeholders. There is ample scope for developing the fair disclosure of Property, Plant and Equipment in consistence with the requirements of BAS-16.</p> Md Shakawat Hossain Copyright (c) 2019 Md Shakawat Hossain http://creativecommons.org/licenses/by/4.0 2019-08-01 2019-08-01 4 1 1 11