FAIR VALUE ACCOUNTING AND ITS IMPACT ON FINANCIAL STATEMENTS
- Project Research
- 1-5 Chapters
- Quantitative
- Simple Percentage
- Abstract : Available
- Table of Content: Available
- Reference Style: Available
- Recommended for : Student Researchers
- NGN 3000
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.
Related Project Materials
THE EFFECTIVENESS OF VOCATIONAL EDUCATION IN PROMOTING SUSTAINABLE DEVELOPMENT GOALS
Abstract: The effectiveness of vocational education in promoting sustainable development go...
THE INFLUENCE OF STRIKE ACTION ON THE ACADEMIC PERFORMANCE OF STUDENT IN NIGERIAN TERTIARY INSTITUTIONS
ABSTRACT
This study was carried out on the influence of strike action on the academic performance of student in Nigerian...
THE EFFECT OF END SARS PROTEST ON SMALL AND MEDIUM ENTERPRISES (SMEs) IN LAGOS STATE
ABSTRACT
This study was carried out to examine the effect of EndSARS protest on Small and Medium Enterprises...
PRIMARY EDUCATION IN NIGERIA-CHALLENGERS AND PROSPECTS
Background of the study
Education is one parameter to see the level of the economy in a country. Educat...
Audience Perception of Africa Independent Television (AIT) coverage of political news Programmes in Enugu metropolis
Abstract
The aim of this study is to investigate Audience perception on coverage of political news programmes of Africa independent Telev...
THE IMPACT OF EARLY CHILDHOOD EDUCATION (ECE) IN PREVENTING DROPOUT RATES AMONG NIGERIAN STUDENTS
Abstract: This study examines the pivotal impact of early childhood education (ECE) in mitigating schoo...
INFLUENCE OF AVAILABILITY AND ADEQUACY OF AGRICULTURAL SCIENCE TEACHERS ON THE PERFORMANCE OF SECONDARY SCHOOL STUDENT IN GOMBE STATE
ABSTRACT
The study was carried out to determine the influence of availability and adequacy of agricultural science teach...
THE EFFECT OF PACKAGING ON CONSUMER BUYING DECISION
Statement Of Research Problem
Packaging is a very important element in marketing the product especially...
FACTORS HINDERING THE EFFECTIVE TEACHING OF CHRISTIAN RELIGIOUS STUDIES (C.R.S) IN POST SECONDARY INSTITUTIONS
Background of the Study
The Christian Religious Education has emerged as a subject of prime importance...
THE_EFFECT_OF_DRUG_ABUSE_AMONG_NIGERIA_UNIVERSITY_UNDEGRADUATES
BACKGROUND TO THE STUDY
This research work is on the effects of Drug Abuse among University undergraduates in Nigeria. It appears that no...
