THE IMPACT OF CULTURAL FACTORS ON THE IMPLEMENTATION OF GLOBAL ACCOUNTING STANDARDS IFRS IN NIGERIA
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 applied to these types of transaction for the translation of financial statements prepared under dissimilar accounting guidelines into a comparable form. There exist a multiple number of accounting systems that create these dissimilarities, because accounting ...
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