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Brunei Darussalam Accounting Standards Council

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Post Implementation Advisory Committee

The Post Implementation Advisory Committee is formed by the Brunei Darussalam Accounting Standards Council (BDASC) to carry out the following tasks and responsibilities:

  •  To assist the BDASC in the matters relating to the post-implementation of Brunei Darussalam Accounting Standards (BDAS) such as:

    • ¨ Providing guidance on the interpretation of BDAS and its practical application in Brunei;

    ¨ Managing any technical issues relating to the BDAS; and

    ¨ Reviewing and commenting feedback received from Exposure Draft (ED) issued by BDASC.


  • To undertake any other responsibilities as per mandated by the BDASC; and


  • To report to BDASC on any proposal relating to Accounting Standards in Brunei Darussalam.


The Post Implementation Advisory Committee is chaired by member of the BDASC and members represented by the accounting profession, government agencies, academia, various business sectors as well as regulatory authorities.