ABSTRACT
This study was carried out on the impact of international financial standards (IFRS) on the quality of financial statements using First Bank Plc as case study. To achieve this, five significant research objectives were formulated. The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of all the staff of selected First Bank Branch in Abuja. In determining the sample size, the researcher conveniently selected 67 respondents while 55 were received and 50 were validated. Self-constructed and validated questionnaire was used for data collection. The collected and validated questionnaires were analyzed using frequency tables and percentage. While the hypotheses were tested using Chi-square statistical tool. The result of the findings reveals that there are problems confronting the staff of First Bank of Nigeria Plc, Uyo in enhancing quality financial statement; IFRS does aid quality of financial statement in First Bank of Nigeria Plc; IFRS play any significant role in banking institutions in Nigeria; and there is a significance relationship between effective implementation and adoption of IFRS in First Bank of Nigeria Plc. In regard to the findings, the study recommends that In other to improve the comparability of banks' financial statements, the banks should try to improve on the presentation of trend analysis, to aid understanding ability of the users of financial statements. Stop making use of ambiguous words so that the financial statements can be easily understood, interpreted and user will be able to compare financial statement to determine the changes. And all information relating to the banks' financial statements should be properly and timely disclosed in the notes to the accounts, directors' reports and the chairman's report to reduce the complexity of the financial statements prepared.
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