THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARD ON COMPANY FINANCIAL STATEMENT A CASE STUDY OF ACCESS BANK
Abstract This research is designed to determine the impact of International Financial Reporting Standards (IFRS) on company's financial statements of the Nigerian Deposit Money Banks (DMBs). It also tried to examine the effect of IFRS on the quality of financial reporting. Two hypotheses were tested using the Chi-square statistics, SPSS was employed to run the data. The findings and conclusion drawn was that positive relationship exists between the IFRS and ...
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