(Continuation news of SAMATALETH): the year ended June 30, 2020 of Tk. 40,036,456, Tk. 2,777,525, and Tk. 2,520,100 respectively were also supported by documents hence inventory was overstated. 11) Para 31 and 34 of IAS 16 for sufficient regularity and frequency of revaluation respectively has not been complied. (end)