Explore Project Topics on: GLOBALIZATION OF MARKETS REQUIRES A UNIFIED GLOBAL ACCOUNTING, REPORTING AND DISCLOSURE SETS OF STANDARDS

(A SURVEY OF LISTED BANKS) Abstract The study examines the impact of accounting standard on financial reporting on Nigerian financial institutions. The broad objective of the study is to ascertain if there is relationship between accounting standards and the content and presentation of... 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

Abstract This research examines the  effect of accounting standards on the quality of financial reporting in Nigeria. The broad objective of the study is to determine the effect of financial accounting standard on the quality of financial reporting in Nigeria and... Continue Reading

ABSTRACT Over the years, through the Institute of Certified Public Accountants of Kenya, practitioners have championed the adoption of Public sector accounting standard (IPSAS) in Kenya. However, much of this took place in boardrooms, conferences and seminars. It was not until 2014 when treasury, the auditor general and Ernest and Young teamed up... 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 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 examined the determinants of disclosure of intangible assets in financial reporting in Nigeria using seventy-five (75) companies listed on the Nigeria Stock Exchange (NSE) for a period of seven years (2007-2013). The objective was to determine the... Continue Reading

CHARPTER ONE INTRODUCTION 1.1       BACKGROUND OF THE STUDY Nigeria with an estimated population of over 180 million people is the largest market for goods and services in Africa. Its gross domestic... 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

INVESTORS ATTITUDE TOWARDS THE ACCEPTANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN NIGERIA ABSTRACT This study was carried out to ascertain Investors attitude towards the acceptance of International Financial Reporting Standards in Nigeria. Four hypotheses were postulated for the study. The hypotheses were to find out the attitude of... Continue Reading

INVESTORS ATTITUDE TOWARDS THE ACCEPTANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN NIGERIA ABSTRACT This study was carried out to ascertain Investors attitude towards the acceptance of International Financial Reporting Standards in Nigeria. Four hypotheses were postulated for the study. The hypotheses were to find out the attitude 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

CHAPTE ONE 1.0 INTRODUCTION 1.1 Background of the Study Accounting standard can be regarded as the type of accounting prepared which: follow a laid down rife. It usually demands minimum level of disclosure and lay down principles which enable the accountant to specify the account prepared clearly and male a nice report based on the account... 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

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 This study was aimed at examining the quality of accounting information disclosure in Nigerian firms. The study made use of secondary data obtained from the Nigeria stock exchange. Ordinary least square regression technique was used to test the hypothesis for... 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 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 This research work is aimed at providing the missing link through human capital accounting as a means of enhancing disclosure in financial reporting with particular reference to Emenite Ltd, while carrying out this research work these are the... 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

TABLE OF CONTENT Title Pages Certification Dedication Acknowgement Table of content CHAPTER ONE INTRODUCTION 1.1       Background of the study 1.2       Statement of the problem 1.3       Objectives of the study 1.4       Significance of the study 1.5       Scope and limited of the study 1.6       Definition of terms... Continue Reading

ABSTRACT The project is a comprehensive study of the changes in Accounting standard, the impact on financial statement with a study of Guinness Nigeria Plc Benin Branch, Edo state. This project is aimed at determining the impact of Accounting standard on the users of financial statement and also the needs of the Accounting standard. Data were... Continue Reading

ABSTRACT The objective of this study is to access based on empirical research the exceptional qualities or otherwise of the present accounting principles and standards. Information was drawn from both primary and secondary sources. The primary sources were held with... Continue Reading

THE USEFULNESS OF ACCOUNTING STANDARDS IN THE PREPARATION OF FINANCIAL STATEMENTS  ABSTRACT The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors.  These financial statements are prepared to confirm with “generally accepted accounting principles”... Continue Reading

ABSTRACT The objective of this study is to access based on empirical research the exceptional qualities or otherwise of the present accounting principles and standards. Information was drawn from both primary and secondary sources. The primary sources were held with members of institute of chartered accountants of Nigeria (ICAN) on the subject... Continue Reading