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CHAPTER ONE INTRODUCTION 1.1 Background to the Study Over the years, public organizations have experienced gross monetary loss due to error and fraud, lack of documentation of statement of accounts and the general misappropriation of fund. This occurs as a…
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Financial reporting is principally concerned with the communication of financial Information relating directly or indirectly or indirectly to an enterprises resource, Obligations, earnings etc. The principal reporting medium is normally financial statement financial…
CHAPTER ONE INTRODUCTION 1.1 Background of the Study The International financial reporting standards (IFRS) also postulated the information to be disclosed in financial reports. The aim of publication of financial report by management is to provide information to stakeholders for…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Financial accounting encompass activities related to the preparation of certain reports, which is known as financial statement. These statement reports the financial position of a firm at a particular time, the firms activities and…
CHAPTER ONE INTRODUCTION 1.1 Background of the Study The term illegal acts, for purposes of this section, refers to violations of laws or governmental regulations. Illegal acts by clients are acts attributable to the entity whose financial statements are under audit…
Abstract The study examines the impact of accounting standard on financial reporting on Nigerian financial institutions. The broad objective of the study is to ascertain if there is relationship between accounting standards and the content and presentation of financial statements…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain records that reflect what the firm owns and owes and also what the…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The purpose of this research work is to investigate the impact of international financial reporting standard on stock valuation on public company in Nigeria using stock or inventory, total asset, profit are…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Government financial reporting are responsible for making public the data gotten and accumulated in the government accounting system open to the public. This research work willmajorlydeal with the financial reports, specifically year-end…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study Financial accounting includes the accumulation of historical records technically referred to as stewardship accounting. These historical records form the embodiment of financial statement. Financial accounting like any other subject rest on the foundation…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study For many years now, increasing attentions has been paid to the method and assumption made in preparing financial statement not only in the complexity of modern business, but also in increased size…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study In the past few years, auditors had been blamed due to their role in the mega corporate scandals such as Enron, WorldCom, Global crossing, Imclone system and Tyco international and in Nigeria…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study Over the years, public organization has experienced monetary loss due to fraud, lack of documentation of statement of fund. This occurs as a result of lack of auditor and audit committee in…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study Over the years, public organization has experienced gross monetary toss due to fraud, lack of documentation of statements of accounts and the general misappropriation of fund. These occur as a result of…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study In the past few years, auditors had been blamed due to their role in the mega corporate scandals such as Enron, WorldCom, Global crossing, Imclone system and Tyco international and in Nigeria…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Financial reports provides an overview of a business profitability and financial condition in both short and long term. They are necessary sources of accounting information about companies for wide variety of users.…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY A student who sits for examination expects result. A farmer who plants crops expects results. The same is also true of an investor. A result sheet or a report card would usually…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY At, the onset of the oil boom in the 1970’s, many were convinced that the era of scarcity has given way to abundant resources. A major problem was how to…
CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY As Nigeria progresses in her vision to become one of the top 20 economies in the world by the year 2020, one prevailing issue that remains on the front flame is…
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING ON FINANCIAL PERFORMANCE OF NIGERIAN BANKING SECTOR CHAPTER ONE INTRODUCTION 1.1Background of the study Globally, organizations are concerned with value re-investment to the society in appreciation of the contributions of the society to…