Abstract: THE ROLE OF ACCOUNTING FOR TAX-EXEMPT INVESTMENT FUNDS
The objectives of this study are to: (1) analyze the accounting requirements for tax-exempt investment funds, (2) understand the challenges faced by accountants in this sector, and (3) evaluate the regulatory compliance aspects of tax-exempt fund accounting. A survey design was employed to gather data from 350 accountants in Abuja, determined using Taro Yamane's formula. Abuja was selected for its concentration of tax-exempt entities. The survey instrument had a reliability coefficient score of 0.86. Findings show that accounting for tax-exempt investment funds involves navigating complex tax regulations and compliance requirements. The study recommends the development of specialized accounting guidelines and continuous training for accountants handling tax-exempt funds.
Abstract
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EXCERPT FROM THE STUDY
In the light of the analysis carried out, the following conclusions were drawn.
Abstract
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BACKGROUND OF THE STUDY
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ABSTRACT
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