THE IMPACT OF INTERNATIONAL FINANCIAL STANDARDS (IFRS) ON THE QUALITY OF FINANCIAL STATEMENTS (A CASE STUDY OF FIRST BANK PLC)

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY This study sets out to examine whether the impact of International Financial Reporting Standards (IFRS) in Nigeria has improved the quality of financial reporting in First Bank of Nigeria Plc. Nigeria adopted IFRS,…

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THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON FINANCIAL REPORTING QUALITY IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1       BACKGROUND OF THE STUDY In 1973, the international accounting standards committee (IASC), which is a professional accounting body which comprises of major countries like UK, Ireland, United states (US) Australia, Canada, France, Germany, Japan Mexico, Netherlands…

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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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IMPACTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA

IMPACTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA Abstract This study sought to establish the relevance of International Financial Reporting Standard (IFRS) to small scale enterprises in Nigeria. The international accounting standard board…

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