Abstract: THE IMPACT OF FUND ACCOUNTING FOR SOVEREIGN WEALTH FUNDS
This study aims to: (1) investigate the unique accounting challenges of sovereign wealth funds (SWFs), (2) evaluate the impact of SWF investments on national economies, and (3) assess the regulatory frameworks governing SWF accounting. A survey design was employed to collect data from 320 accountants and financial managers involved with SWFs in Abuja, with the sample size determined using Taro Yamane's formula. Abuja was chosen for its strategic importance as the capital city hosting several sovereign wealth fund activities. The survey instrument achieved a reliability coefficient score of 0.88. Findings indicate that SWFs face complex accounting issues due to their diverse investment portfolios and long-term investment horizons. The study recommends the development of specialized accounting guidelines for SWFs and enhanced regulatory oversight to ensure transparency and accountability in their financial reporting.
Abstract
This research work examines the role of the forensic accountant in fraud detection in Nigeria. Forensic accountant plays a signi...
ABSTRACT: Exploring the effects of early childhood education on urba...
ABSTRACT
This study focus on the impact of social distancing and frequent hand washing in reducing the spread of corona...
STATEMENT OF PROBLEM
Traditionally, Nigerian women are unwilling to have CS because of the genera...
ABSTRACT
The study examined and determined sexual activities of the selected Senior Secondary School Students in Ikorodu...
ABSTRACT: This study explores the effectiveness of e-learning platforms in technical education, focusing on their impact on student engagement...
Abstract
This study is on HIV/AIDS: knowledge, attitudes and belief. The total population for the study is 200 stu...
AN ASSESSMENT OF TAXATION ISSUES AND STRATEGIES IN GOVERNMENTAL ACCOUNTING
Abstract
This study assesses the taxation issues and...
Background of the Study
In contemporary organizations the yearning for satisfaction is the most im...
Abstract
Land is probably the most important resources needed by man for his day to day existence. All human livelihoods...