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ABSTRACT This study focused on the Challenges of International Financial Reporting Standards (IFRS) Implementation in Nigeria, the benefit and challenges of IFRS bearing in mind the prevailing domestic legal and regulatory framework of accounting, awareness... Continue Reading
( A CASE STUDY OF SOME SELECTED SMES IN IKEJA, LAGOS STATE) CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Small and medium scale enterprises are the engine that drives most economies of the world. Their... Continue Reading
ABSTRACT This study focused on the process of Adopting and Implementing the International Financial Reporting Standards (IFRS) on a developing economy, with particular reference to Nigeria, the benefit and challenges of... Continue Reading
The Benefits and Challenges of International Financial Reporting Standards (IFRS) Adoption by Listed Companies (A Case Study of Nigeria Breweries Plc, Ibadan). ABSTRACT The purpose of this study is to bring out issue and concepts of international financial reporting standard (IFRS) in general, its relationship to corporate business with specific... Continue Reading
ABSTRACT The purpose of this study is to bring out issue and concepts of international financial reporting standard (IFRS) in general, its relationship to corporate business with specific reference to Nigeria Brewery Pic, Ibadan. The Objective of the study is to present the benefit of IFRS adoption and the problem of the study is the need for... Continue Reading
ABSTRACT The different sectors of the Nigerian economy are working towards being globally competitive and to be able to satisfy the different stakeholders. One of the recent moves in Nigerian companies is to meet the aforementioned position through financial reporting. In this case... Continue Reading
ABSTRACT This study was carried out to assess issues and challenges in the adoption of IFRS for SMEs in Chanchaga, Niger State. Three research questions were formulated in line with the objectives of the study. Descriptive method was adopted and data were collected through the use of questionnaire. Data generated were analyzed with tables, and... Continue Reading
ABSTRACT This paper provides empirical evidence regarding the perceived investigation into the  benefits and challenges of international financial report standard adoption and  implementation amongst small and medium enterprises in Kumasi metropolis. The Ghanaian  financial reporting framework is keeping pace with the global development due to... Continue Reading
ABSTRACT The study examined the comparative analysis of SAS and IFRS effect on firms financial reporting in Nigeria The objective was to specifically find out the level of investors’ confidence on the quality of financial reporting in Nigeria based on the... Continue Reading
  CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY As globalization increases at a blistering pace, more and more business entities continue to get involved in cross-border capital investments (Napier, 2009). A considerable cost can be... Continue Reading
CHAPTER ONE INTRODUCTION 1.1. Background to the Study Financial statements, apart from stating the financial position of an organization, provides other information such as value added, changes in equity, if any, and cash flows of the enterprise within a defined period time to which it relates (Iyoha and Faboyede, 2011). This information is useful... Continue Reading
Abstract This study sought to establish the relevance of International Financial Reporting Standard (IFRS) to small scale enterprises in Nigeria. The international accounting standard board (IASB), in its objectives and preamble, suppose... Continue Reading
ABSTRACT The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper investigated the effect of IFRS adoption on Financial Statements. The population consists of quoted companies in Nigeria... Continue Reading
  CHAPTER TWO LITERATURE REVIEW 2.0   INTRODUCTION International Financial Reporting Standards (IFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries. They are a consequence of growing... Continue Reading
Abstract A popular slogan used in various association all over the country say “Unity and Progress” another says “Peace and Unity”. One thing stands out for these two slogans, and that is the fact that the actualization of one thing depends on the other. There... Continue Reading
ABSTRACT This study is motivated by a desire to examine IFRS Adoption: The Role of Network Effect and Legal System. In light of the empirical review and other discussions, a number of questions arose as to whether there is relationship between adoption of IFRS and network effects and... Continue Reading
ABSTRACT Nigeria has adopted international financial reporting standard (IFRS) from 1st January, 2012. The study examined the extent to which adoption of international financial reporting standards (IFRS) can enhance financial reporting system in Nigerian Universities. The population of the study comprised 160 senior accountants and internal... Continue Reading
ABSTRACT Nigeria has adopted international financial reporting standard (IFRS) from 1st January, 2012. The study examined the extent to which adoption of international financial reporting standards (IFRS) can enhance financial reporting system in Nigerian Universities. The population of the study comprised 160 senior accountants and internal... Continue Reading
CHAPTER ONE INTRODUCTION 1.1Background to the Study Accounting provides a vital service to broad and diverse users. Investors use financial accounting information for investment decisions, governments agencies need it particularly for tax purposes while regulatory agencies use it to determine whether existing statutory pronouncement are complied... Continue Reading
TABLE OF CONTENTS CHAPTER ONE: INTRODUCTION Background to the study Statement of the research problem Objectives of the study Research hypotheses Scope of the study Significance of the study Limitation of the study Organization of the study Operational definition of terms... Continue Reading
Abstract The study focuses on the quality process of International Financial ReportingStandard (IFRS) on a developing economy, with particular reference to Nigeria.The research work is based on the data obtained from literature survey and archival sources in the context of the globalization of International Financial Reporting and the quality of... Continue Reading
ABSTRACT  This study evaluates the influence of mandatory adoption of IFRS and corporate governance (CG) mechanisms such as board size, audit committee effectiveness, board independence and ownership structure on audit report lag (ARL). Additionally, it examines the lagged effect of these CG mechanisms on ARL. The study employs a sample of firms... Continue Reading
THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IFRS ON THE QUALITY OF FINANCIAL STATEMENTS (FIRST BANK) Abstract The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper... Continue Reading
ABSTRACT The globalization of the world‟s economy and markets led companies and nations to become world global players. Before the adoption of International Financial Reporting Standards (IFRS), different countries developed their own national accounting standards. However, movement of business toward global economy brought challenges in... Continue Reading
ABSTRACT The globalization of the world‟s economy and markets led companies and nations to become world global players. Before the adoption of International Financial Reporting Standards (IFRS), different countries developed their own national accounting standards. However, movement of business toward global economy brought challenges in... Continue Reading
CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO THE STUDY  Manufacturing sector plays a catalytic role in a modern economy and has many dynamic benefits crucial for economic transformation.  In a typical advanced Country, the manufacturing sector is a leading sector in many respects.  It is an avenue for increasing productivity related to import... Continue Reading
TABLE OF CONTENT Title page Certification Dedication Acknowledgement Abstract Table of content CHAPTER ONE: INTRODUCTION Background of the study Statement of the problem Objective of the study Research questions Significance of the study Statement of research Scope and limitations of the study... Continue Reading
ABSTRACT The study examined the critically the challenges entrepreneurship development is facing in Nigeria using Elens Consult as a study. The study adopted survey design using primary source of data with questionnaire as instrument of data collection. A total of 55questionnaires were administered to the staff within Elens consult out of which... Continue Reading
Project Body: CHAPTER ONE INTRODUCTION: 1.0 BACKGROUND OF THE STUDY           A Budget is commonly understood as the focus by a government of its expenditure and revenue for a specific period of time. The general budget can be defined as a government plan for revenue and expenditure for the coming fiscal year.           According... Continue Reading
(QUANTITATIVE ANALYSIS) CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF STUDY Corruption is now a plague affecting Nigeria; it increases in accordance to the growth of the nation. There have been so many fight and demonstration to eradicate corruption in Nigeria but it looks as if the more... Continue Reading