IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT- STUDY OF LISTED OIL AND GAS COMPANY
CHAPTER ONE INTRODUCTION 1.1 Background of the Study International Financial Reporting Standard (IFRS) is the blueprint, pivot and cornerstone for the preparation and presentation of financial statements for corporate entities to ensure standardization, globalization and credibility of financial reports across international borders. Financial statements are vital in showing the financial status and performance of corporate entities. Statements of Accounting Standards (SAS) were hitherto used as guide in the preparation ...
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