Download Tag: IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)


IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IFRS ON SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA

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 that the beneficial effects from IFRS adoption include transparency, accounting quality and reduced cost of capital. Based on these assumptions, this study applied timeliness, simplicity/ understandability, quality, transparency and comparability to find out whether the adoption of IFRS ...

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IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA

TABLE OF CONTENT Title page Approval page Dedication Acknowledgment Abstract Table of content   CHAPETR ONE 1.0   INTRODUCTION  1.1        Background of the study 1.2        Statement of problem 1.3        Objective of the study 1.4        Research Hypotheses 1.5        Significance of the study 1.6        Scope and limitation of the study 1.7       Definition of terms 1.8       Organization of the study CHAPETR TWO 2.0   LITERATURE REVIEW CHAPETR THREE 3.0        Research methodology 3.1    sources of data collection 3.3        Population of the study 3.4        Sampling and ...

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