AN INVESTIGATION INTO THE CHALLENGES OF IFRS ADOPTION AND IMPLEMENTATION AMONGST SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Small and medium scale enterprises are the engine that drives most economies of the world. Their importance to the economy of Nigeria cannot be overlooked. SMEs activities-both international and local have…

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A COMPARATIVE ANALYSIS OF EARNING QUALITY BEFORE AND AFTER ADOPTION OF IFRS IN NIGERIA (A CASE STUDY OF MONEY DEPOSIT BANKS ABUJA)

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY The purpose of International Financial Reporting Standard (IFRS) is to ensure high degree of transparency and comparability of financial statements. The harmonization or convergence to International Financial Reporting Standard from domestic GAAP…

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CREATING A CASHLESS SOCIETY THROUGH ADOPTION OF E-BANKING IN THE BANKING SECTOR. (A STUDY OF SOME SELECTED BANKS IN ENUGU STATE)

CHAPTER ONE  INTRODUCTION 1.1 Background of the Study The evolution of Nigeria financial sector can be traced to as far back as 1980, when the monetization of the Nigerian economy has growing side by side with barter system of trade.…

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AWARENESS, CHALLENGES AND ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM ENTERPRISES

AWARENESS, CHALLENGES AND ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM ENTERPRISES 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…

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