Abstract
This research investigates the impact of International Financial Reporting Standards (IFRS) adoption on the quality of financial reporting in Anambra State, Nigeria. The objectives are to: (1) assess the improvements in financial reporting quality post-IFRS adoption, (2) analyze the challenges faced during the transition to IFRS, and (3) evaluate the perceptions of financial professionals regarding IFRS. A survey design was employed to gather data from accountants and auditors. The sample size, calculated using Taro Yamane's formula, ensures a representative sample. United Bank for Africa (UBA) was chosen as the case study for its early adoption of IFRS. The reliability coefficient score of the survey was 0.88. Findings suggest that IFRS adoption has significantly improved financial reporting quality, despite initial transition challenges. It is recommended that companies in Anambra State continue to enhance their IFRS implementation processes to fully realize the benefits of improved financial reporting.
ABSTRACT
This study was carried out to examine the impact of online Value Added Tax on e-commerce i...
THE PROSPECTS AND CHALLENGES OF FIDUCIARY ACCOUNTING FOR NON-TRADITIONAL ASSETS
Abstract: Fiduciary accounting for non-traditional assets...
ABSTRACT
The child abuse menace is as old as the birth of the first child, until very recently child maltreatment has ne...
BACKGROUND OF THE BODY
Privatization Appeared on standard dictionaries only in the early 1980s [it app...
Abstract
This work was to determine the causes of pollution and its effect of man and his environment. a survey of Ikpob...
ABSTRACT
Extraction of neem seed oil was carried out using solvent extraction (n-hexane). 200g of neem seed yield 40ml...
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This research investigates the influence of technology on management accounting practices in...
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ABSTRACT
This project is aimed at developing a long lasting processing and administration system for national identity cards. It is aimed...