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Adoption of international financial reporting standards in Nigeria: Concepts and issues

The study was all about the concepts and issues of International Financial Reporting Standards (IFRS) adoption by corporate organisations in Nigeria. This research is based on data obtained from survey and literature in the context of worldwide convergence, compliance and adoption processes of...

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Main Authors: Edogbanya, Adejoh, Kamardin, Hasnah
Format: Article
Language:English
Published: Engineering and Technology Publishing 2014
Subjects:
HG Finance
Online Access:http://repo.uum.edu.my/27391/1/JAMS%202%201%202014%2072%2075.pdf
http://repo.uum.edu.my/27391/
http://doi.org/10.12720/joams.2.1.72-75
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spelling my.uum.repo.273912020-08-26T13:54:05Z http://repo.uum.edu.my/27391/ Adoption of international financial reporting standards in Nigeria: Concepts and issues Edogbanya, Adejoh Kamardin, Hasnah HG Finance The study was all about the concepts and issues of International Financial Reporting Standards (IFRS) adoption by corporate organisations in Nigeria. This research is based on data obtained from survey and literature in the context of worldwide convergence, compliance and adoption processes of IFRS. The article also compares the Nigerian GAAP and IFRS. There is high compliance in adoption particularly by financial institutions and other corporate bodies with little hitches.Recommendations were made amongst which are; provision of proper guidelines on implementation and introduce awareness programme to improve the degree of compliance. Engineering and Technology Publishing 2014 Article PeerReviewed application/pdf en http://repo.uum.edu.my/27391/1/JAMS%202%201%202014%2072%2075.pdf Edogbanya, Adejoh and Kamardin, Hasnah (2014) Adoption of international financial reporting standards in Nigeria: Concepts and issues. Journal of Advanced Management Science, 2 (1). pp. 72-75. ISSN 21680787 http://doi.org/10.12720/joams.2.1.72-75 doi:10.12720/joams.2.1.72-75
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HG Finance
spellingShingle HG Finance
Edogbanya, Adejoh
Kamardin, Hasnah
Adoption of international financial reporting standards in Nigeria: Concepts and issues
description The study was all about the concepts and issues of International Financial Reporting Standards (IFRS) adoption by corporate organisations in Nigeria. This research is based on data obtained from survey and literature in the context of worldwide convergence, compliance and adoption processes of IFRS. The article also compares the Nigerian GAAP and IFRS. There is high compliance in adoption particularly by financial institutions and other corporate bodies with little hitches.Recommendations were made amongst which are; provision of proper guidelines on implementation and introduce awareness programme to improve the degree of compliance.
format Article
author Edogbanya, Adejoh
Kamardin, Hasnah
author_facet Edogbanya, Adejoh
Kamardin, Hasnah
author_sort Edogbanya, Adejoh
title Adoption of international financial reporting standards in Nigeria: Concepts and issues
title_short Adoption of international financial reporting standards in Nigeria: Concepts and issues
title_full Adoption of international financial reporting standards in Nigeria: Concepts and issues
title_fullStr Adoption of international financial reporting standards in Nigeria: Concepts and issues
title_full_unstemmed Adoption of international financial reporting standards in Nigeria: Concepts and issues
title_sort adoption of international financial reporting standards in nigeria: concepts and issues
publisher Engineering and Technology Publishing
publishDate 2014
url http://repo.uum.edu.my/27391/1/JAMS%202%201%202014%2072%2075.pdf
http://repo.uum.edu.my/27391/
http://doi.org/10.12720/joams.2.1.72-75
_version_ 1677783827661979648
score 13.211869

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