Download Tag: INTERNATIONAL FINANCIAL REPORTING STANDARD

ABSTRACT This research work titled adoption and implementation of International Financial Reporting Standard (IFRS) Issues and challenges on the Nigeria economy. The researcher examined the relationship between IFRS Adoption and gross domestic product of Nigeria. Evaluated the effect of IFRS disclosure requirement on the National income of Nigeria.  Determine the impact of IFRS Adoption on the total revenue of Nigeria. Data for the study was sourced through CBN Annual report and ...

ABSTRACT Previous studies have paid little attention to the state of International Financial Reporting Standard (IFRS) awareness and adoption in North-Central geo-political zone of Nigeria. This study investigated level of awareness, challenges and adoption of IFRS for Small and Medium Enterprises (SMEs) in North-Central Nigeria with the view of highlighting the implication for financial reporting quality. The outcome variable in the study is financial reporting quality measured by qualitative reporting ...

ABSTRACT The different sectors of the Nigerian economy are working towards being globally competitive and to be able to satisfy the different stakeholders. One of the recent moves in Nigerian companies is to meet the aforementioned position through financial reporting. In this case the Nigeria Accounting Standards Boards has proposed that the international financial reporting standards will soon be adopted in Nigeria. Adoption of international standards to replace local ones ...

ABSTRACT Previous studies have paid little attention to the state of International Financial Reporting Standard (IFRS) awareness and adoption in North-Central geo-political zone of Nigeria. This study investigated level of awareness, challenges and adoption of IFRS for Small and Medium Enterprises (SMEs) in North-Central Nigeria with the view of highlighting the implication for financial reporting quality. The outcome variable in the study is financial reporting quality measured by qualitative reporting attributes namely, ...