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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
ABSTRACT This study was carried out with the aim of examining Auditors’ Perception of the Adoption of International Financial Reporting Standard in Nigeria. In order to actualize the objectives of the study, various literature and theoretical issues were... Continue Reading
IMPEDIMENT TO THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD IN THE OIL AND GAS INDUSTRY IN NIGERIA ABSTRACT This study is motivated by a desire to examine impediment to adoption of international financial reporting standard in the Oil and Gas Industry. In light of the empirical review and other discussions, a number of questions arose... Continue Reading
ABSTRACT This study was carried out with the aim of examining Auditors’ Perception of the Adoption of International Financial Reporting Standard in Nigeria. In order to actualize the objectives of the study, various literature and theoretical issues were... 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
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 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 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
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 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
ABSTRACT This study is motivated by a desire to examine international financial reporting standard and the quality of financial reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is... Continue Reading
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
ABSTRACT It was identified through a review conducted by the World Bank in 2004 that several weaknesses exist in the Accounting and Auditing practices in various sectors of the country. International Financial Reporting Standards (IFRSs) and International Standards on Auditing were used as the benchmarks for the assessment. The Report on the... Continue Reading
ABSTRACT IFRS (International Financial Reporting Standard) was used by few banking sector and as at 2012, it gained full ground in the banking sector of Nigeria. However, before its acceptance, Nigeria General Accepted Accounting Practice (N GAAP) was in the country. Its internationally acceptance advantage caused several banking firms to... Continue Reading
CHAPTER ONEINTRODUCTION1.1 Background to the StudyInternational Financial Reporting  Standards (IFRS) are  standards  by  the InternationalAccounting Standard Board (IASB) to serve as a guide to companies for preparation offinancial statements that will give true financial and non-financial information (integratedfinancial   reporting) ... Continue Reading
CHAPTER ONEINTRODUCTION1.1 Background to the StudyInternational Financial Reporting Standards (IFRS) are standards by the InternationalAccounting Standard Board (IASB) to serve as a guide to companies for preparation offinancial statements that will give true financial and non-financial information (integratedfinancial reporting) to investors and... Continue Reading
. (CASE STUDY OF KWARA STATE MINISTRY OF FINANCE, AGENCIES AND CORPORATION) CHAPTER ONE INTRODUCTION 1.1.           BACKGROUND TO THE STUDY Over the years, countries of the world have... Continue Reading
Over the years, countries of the world have defined and set the standards of financial reporting in their individual territories. However, globalization has brought about ever increasing collaboration, international trade and commerce among the countries of the world; hence, there is grave need for increased uniformity in the standards guiding... Continue Reading
Over the years, countries of the world have defined and set the standards of financial reporting in their individual territories. However, globalization has brought about ever increasing collaboration, international trade and commerce among the countries of the world; hence, there is grave need for increased uniformity in the standards guiding... Continue Reading
ABSTRACT This study was carried out with the aim of examining accountants’ awareness of the implication of international financial reporting standard in Nigeria. In order to actualize the objectives of the study, various literature and theoretical... Continue Reading
ABSTRACT As the forces of globalization prompt more and more countries to open their doors to foreign investments and as businesses expand across borders, this has led to recognition of the benefits of having a commonly understood financial reporting framework supported by strong global accepted accounting standards. The circumstances that... Continue Reading
ABSTRACT As the forces of globalization prompt more and more countries to open their doors to foreign investments and as businesses expand across borders, this has led to recognition of the benefits of having a commonly understood financial reporting framework supported by strong global accepted accounting standards. The circumstances that... Continue Reading
ABSTRACT This study seeks to investigate whether the International Financial Reporting Standards (IFRS) in Nigeria has been complied with in Nigerian Banks. It is phenomenon for every organization (including banks) to adopt (IFRS)... 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 The aim of the study was to establish a relationship between the International Financial Reporting Standards and the quality of financial Reporting. The data required for this research work was basically the primary data, which was obtained through the use of questionnaire. Therefore, the research design used for this research work was... Continue Reading
` ABSTRACT The aim of the study was to establish a relationship between the International Financial Reporting Standards and the quality of financial Reporting. The data required for this research work was basically the primary data, which was obtained through the use of questionnaire. Therefore, the research design used for this research work was... Continue Reading
ABSTRACT This study examined international financial reporting standards and impact in financial reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether leverage exerts significant influence on... Continue Reading
ABSTRACT This study is motivated by a desire to examine the influence of accounting standards on financial reporting in Nigeria banking sector. In light of the empirical review and other discussions, a number of questions arose as to whether the effects of the various accounting... Continue Reading