Download Tag: ACCOUNTING STANDARDS

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 also to ascertain if accounting standard is effective in business enterprise. It also aims at bringing to the awareness of the users of financial statement the benefits of financial reporting ...

CHAPTER ONE Background of the Study Dealing with special companies entails special cautions because of their way of operations. This research work is limited to bank-an investment bank which will show to us, the ways they carry on with the application of accounting standards and tax principles.

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 collected, through primary and secondary sources. The finding revealed that the changes in Accounting ...

CHAPTER ONE 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 prepared. Again, accounting standard in line; with the financial statement which is usually prepared annually ...

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY There has been quite a lot of criticisms in recent years about accountants and the financial report which they prepare. A lot of people have had to question the validity of the profit measuring procedures applied in arriving at the profit measuring procedures applied in arriving at the profit disclosed in the published accounts. Consequently, the profession has found it necessary to ...

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 financial statements and also to find out if financial reporting information has a positive impact on the effective management of Nigeria banks. The local standards do not cover all the aspects of ...

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 also to ascertain if accounting standard is effective in business enterprise. It also aims at bringing to the awareness of the users of financial statement the benefits of financial ...