Matches in SemOpenAlex for { <https://semopenalex.org/work/W2955409514> ?p ?o ?g. }
Showing items 1 to 75 of
75
with 100 items per page.
- W2955409514 abstract "
 This paper examines the mandatory adoption of IFRS in Nigeria that started since January, 2012; and how far the Nigerian government via the Financial Reporting Council has gone in the transition of Nigerian local GAAP (SAS) to International GAAP (IFRS).The study examined and identified the benefits that Nigeria and Nigerians gained so far as a result of convergence into IFRS; the bottlenecks that paralyze the full percentage of the transition as well examined the techniques taken by Nigeria in making sure a smooth, successful and amicable implementation of the three stages of convergence.In the course of this study the study observed vividly that Nigeria has gained a lot from the convergence because most of its local financial expertise are now turned into International expertise as well as International financial consultants, thus, convergence has increase the level of employment in the country.The main drawbacks of the transition is amendments of Nigerian tax laws, because tax laws are among the most complicated laws in accounting arena; weak compliance and enforcement mechanisms by Financial Reporting Council. As a manner of recommendation, for Nigerian government to gain more from dividend of convergence there is need to increase the time period for the on-going transition because implementation of certain requirements of International Standards like IFRS successfully should be in a gradual and careful process not just three years, because convergence to IFRS is not just an Accounting and Taxation exercises but a total and complete transition that requires every stakeholders concerned to learn a new technical language as well as new modes of working with a new standard.
" @default.
- W2955409514 created "2019-07-12" @default.
- W2955409514 creator A5027009007 @default.
- W2955409514 date "2017-08-27" @default.
- W2955409514 modified "2023-09-25" @default.
- W2955409514 title "Adoption of International Financial Reporting Standard in Nigerian: The Good, the Bad and the Ugly" @default.
- W2955409514 doi "https://doi.org/10.46281/ijfb.v1i1.84" @default.
- W2955409514 hasPublicationYear "2017" @default.
- W2955409514 type Work @default.
- W2955409514 sameAs 2955409514 @default.
- W2955409514 citedByCount "0" @default.
- W2955409514 crossrefType "journal-article" @default.
- W2955409514 hasAuthorship W2955409514A5027009007 @default.
- W2955409514 hasBestOaLocation W29554095141 @default.
- W2955409514 hasConcept C10138342 @default.
- W2955409514 hasConcept C104317684 @default.
- W2955409514 hasConcept C121955636 @default.
- W2955409514 hasConcept C138885662 @default.
- W2955409514 hasConcept C144133560 @default.
- W2955409514 hasConcept C162324750 @default.
- W2955409514 hasConcept C17744445 @default.
- W2955409514 hasConcept C185592680 @default.
- W2955409514 hasConcept C194232998 @default.
- W2955409514 hasConcept C199539241 @default.
- W2955409514 hasConcept C2777303404 @default.
- W2955409514 hasConcept C2778137410 @default.
- W2955409514 hasConcept C2778587509 @default.
- W2955409514 hasConcept C2779777834 @default.
- W2955409514 hasConcept C41895202 @default.
- W2955409514 hasConcept C50522688 @default.
- W2955409514 hasConcept C55493867 @default.
- W2955409514 hasConceptScore W2955409514C10138342 @default.
- W2955409514 hasConceptScore W2955409514C104317684 @default.
- W2955409514 hasConceptScore W2955409514C121955636 @default.
- W2955409514 hasConceptScore W2955409514C138885662 @default.
- W2955409514 hasConceptScore W2955409514C144133560 @default.
- W2955409514 hasConceptScore W2955409514C162324750 @default.
- W2955409514 hasConceptScore W2955409514C17744445 @default.
- W2955409514 hasConceptScore W2955409514C185592680 @default.
- W2955409514 hasConceptScore W2955409514C194232998 @default.
- W2955409514 hasConceptScore W2955409514C199539241 @default.
- W2955409514 hasConceptScore W2955409514C2777303404 @default.
- W2955409514 hasConceptScore W2955409514C2778137410 @default.
- W2955409514 hasConceptScore W2955409514C2778587509 @default.
- W2955409514 hasConceptScore W2955409514C2779777834 @default.
- W2955409514 hasConceptScore W2955409514C41895202 @default.
- W2955409514 hasConceptScore W2955409514C50522688 @default.
- W2955409514 hasConceptScore W2955409514C55493867 @default.
- W2955409514 hasLocation W29554095141 @default.
- W2955409514 hasOpenAccess W2955409514 @default.
- W2955409514 hasPrimaryLocation W29554095141 @default.
- W2955409514 hasRelatedWork W1513384058 @default.
- W2955409514 hasRelatedWork W1551744189 @default.
- W2955409514 hasRelatedWork W2117692509 @default.
- W2955409514 hasRelatedWork W2183933265 @default.
- W2955409514 hasRelatedWork W2320463138 @default.
- W2955409514 hasRelatedWork W2471573580 @default.
- W2955409514 hasRelatedWork W2763985081 @default.
- W2955409514 hasRelatedWork W2921030166 @default.
- W2955409514 hasRelatedWork W2945365712 @default.
- W2955409514 hasRelatedWork W2996391401 @default.
- W2955409514 hasRelatedWork W3051026971 @default.
- W2955409514 hasRelatedWork W3082561718 @default.
- W2955409514 hasRelatedWork W3123789392 @default.
- W2955409514 hasRelatedWork W3135005135 @default.
- W2955409514 hasRelatedWork W870919873 @default.
- W2955409514 hasRelatedWork W1916910489 @default.
- W2955409514 hasRelatedWork W2182296372 @default.
- W2955409514 hasRelatedWork W2183786779 @default.
- W2955409514 hasRelatedWork W2588869717 @default.
- W2955409514 hasRelatedWork W3140789879 @default.
- W2955409514 isParatext "false" @default.
- W2955409514 isRetracted "false" @default.
- W2955409514 magId "2955409514" @default.
- W2955409514 workType "article" @default.