ABSTRACT
This study seeks to investigate whether the International Financial Reporting Standards (IFRS) in Nigeria has been complied with in Nigerian Banks. It is phenomenon for every organization (including banks) to adopt (IFRS) as it ensures transparency, accounting quality and reduced cost of capital. Thus, the desire to examine the examination on the extent of compliance to International Financial Reporting Standard in WEMA Bank PLC. To achieve this objective, two research hypotheses were formulated to guide this study. A well structured questionnaire was used as the major instrument to gather data from the 50 staff and personnel WEMA Bank, Plc, Uyo and a sample size of 38 was randomly selected. The data collected from the respondents were analyzed using simple percentage and Chi-square statistical tool was employ for testing the hypotheses. The study concluded with some recommendations that steps should be taken to ensure a successful adoption and implementation of IFRS in Nigeria, Government and the regulators should ensure that there is availability of training facilities and materials for professional accountants on the concept of IFRS and issues relating to its implementation and conversion. Finally, top management, external auditors and regulators being the key players in standards, need to work together and tighten compliance so that impact of IFRS could be felt more.
STATEMENT OF PROBLEMS
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