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- W2898982894 abstract "The technical difficulties in the application of International Financial Reporting Standard (IFRS) have made most Nigerian firms to persist in using statement of Accounting Standards, SAS in preparing their financial statement. The study investigated the interest of international investors in investing into Nigerian firm who observed the principles of SAS rather than IFRS and to examine the challenges imposed on international investors in evaluating their overseas investment and global comparability of financial statement. A survey research design was adopted for the study, Z-test was used to test the hypotheses. The study found that adoption of international financial reporting standard will attract more interest of international investors in investing into Nigeria firms. The result calls for technicalities of IFRS in preparing financial report shall benefit accounting practice in Nigeria and broader the capacity of enlisting Nigeria firms into global capital market. The study recommended among others that the enforcement of IFRS should be vested in one body such as the proposed financial reporting council for Nigeria and that the Nigerian Accounting Standard Board NASB should provide platform for ensuring the enforcement and monitoring of IFRS. Key words: IFRS, SMEs, SAS,IPSAS" @default.
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- W2898982894 date "2014-01-01" @default.
- W2898982894 modified "2023-09-24" @default.
- W2898982894 title "Problems and Prospects of Adopting International Financial Reporting Standards in Nigerian Corporate Organization a Study of First Bank of Nigeria Plc, Enugu" @default.
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