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International Financial Reporting Standards Education and its Inclusion in the Nigerian Curriculum

Owolabi, F. and Ilogho, Simon Osiregbemhe and Eluyela, Damilola Felix and Akomolafe, Johnson Adewale and Bassey, Inemesit Ibanga (2016) International Financial Reporting Standards Education and its Inclusion in the Nigerian Curriculum. In: Proceedings of the 28th International Business Information Management Association Conference, 9-10 November 2016, Seville, Spain.

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The complete compliance of Nigerian accounting academics and practitioners on IFRS since the transition has not been to its maximum as a result of certain obstacles and challenges that must be confronted. One of such challenges as been largely the incorporation of IFRS into the Nigerian educational curriculum as well as encouragement of quality staff training for prcatitioners. This exploratory study aimed to describe the role of quality training and education of IFRS to accounting students and accountants in Nigeria. This descriptive study makes use of secondary data through the use of qualitative content analysis for inferential assessment. The result showed that Nigerian Universities have concrete awareness on the need for curricula inclusion of IFRS education in schools as well as the training of practioners. The study suggests the need for a IFRS education as a distinct accounting course in university. School libraries and other resource platforms such as information technology will have a great role to play in ensuring smooth incorporation of IFRS education.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Accounting standards, Education, IFRS, IFRS implementation
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mrs Patricia Nwokealisi
Date Deposited: 15 Sep 2017 12:33
Last Modified: 15 Sep 2017 12:33

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