Iyoha, F. O. and Faboyede, Olusola Samuel (2011) Adopting International Financial Reporting Standards (IFRS): A Focus on Nigeria. International Journal of Research in Commerce and Management, 2 (1). pp. 35-40. ISSN 0976-2183
Full text not available from this repository.Abstract
This paper examines the implications of the intention of Nigeria to adopt International Financial Reporting Standards (IFRS) as from 2012. Using the perception of users and preparers of accounting information and drawing from the economic theory of network, the results show that IFRS adoption in Nigeria will be beneficial to a wide range of stakeholders, notwithstanding the challenges posed by the ethical environment prevailing in the country. The study recommends, amongst others, that the Nigerian Accounting Standards Board (NASB) should expedite action on the approvals and processes required for formal adoption of IFRS as national accounting standard in Nigeria.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Humanities |
| Depositing User: | Dr Samuel Olusola/S.O. Faboyede |
| Date Deposited: | 31 Mar 2015 09:57 |
| Last Modified: | 31 Mar 2015 09:57 |
| URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/4473 |
Actions (login required)
 |
View Item |
