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• W2494156720 abstract "The purpose of this chapter is to examine the major differences between Nigerian financial reporting rules and International Financial Reporting Standards (IFRS) following Nigeria's accounting reporting convergence to IFRS. The chapter documented evidence of differences between Nigerian Statement of Accounting Standards (NSAS), Companies and Allied Matters Act, 1990, Nigerian tax rules and IFRS requirements. It also discusses the IFRS adoption process in Nigeria and the benefits Nigeria stand to gain in adopting IFRS. The chapter discusses the challenges that might be encountered in the process of adoption of IFRS in Nigeria. Finally, the chapter provides recommendations through which these challenges can be addressed and suggest ways for further IFRS adoption research in Nigeria." @default.
• W2494156720 created "2016-08-23" @default.
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• W2494156720 date "2016-01-01" @default.
• W2494156720 modified "2023-09-27" @default.
• W2494156720 title "Adoption of International Financial Reporting Standards and the Changing Accounting Environment in Nigeria" @default.
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• W2494156720 doi "https://doi.org/10.4018/978-1-4666-9876-5.ch001" @default.
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