ABSTRACT
This study investigates the impact of fair value accounting on financial statements in Enugu State, Nigeria. The objectives are to: (1) assess the effect of fair value measurements on asset and liability valuations, (2) analyze the impact on earnings volatility, and (3) evaluate stakeholder perceptions of fair value accounting. A survey design was adopted to collect data from accountants and financial managers. The sample size was determined using Taro Yamane's formula to ensure statistical robustness. Nigerian Breweries Plc was selected as the case study due to its adoption of fair value accounting. The reliability coefficient score of the survey was 0.85. Findings indicate that fair value accounting significantly affects asset and liability valuations, leading to increased earnings volatility. Stakeholder perceptions are mixed, with some appreciating the transparency and others concerned about volatility. It is recommended that companies in Enugu State enhance their understanding and implementation of fair value accounting to balance transparency and financial stability.
ABSTRACT
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Background of the Study
I...
Abstract
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ABSTRACT
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Abstract
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Abstract
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ABSTRACT
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ABSTRACT
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Background of the Study
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ABSTRACT
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