THE INFLUENCE OF NIGERIA ACCOUNTING STANDARD BOARD IN FINANCIAL REPORTING
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY According to Ilaoya (2005), financial reports are the means of communicating to interested parties, information on the resources, obligation and performance of the business entity. These are described as the end product of accounting transactions or economic events aimed to providing qualitative and quantitative financial information to evaluate and predict the performance of the business entity. Financial reporting inductees not only financial statements ...
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