IMPEDIMENTS IN ADOPTING INTERNATIONAL FINANCIAL REPORTING STANDARD IN NIGERIA
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Couple of years back, what is now known as International Financial Reporting Standard (IFRS) witnessed worldwide spread debate. However, today scholars and researchers are devoting significant time and interest on the subject matter, this can be traced to the demands of globalization. According to Erahan and Beken (2008), opined that the globalization of capital market requires a single global accounting reporting ...
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