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• W49262308 abstract "The objective of this study is to examine the perception issues relating to fair value accounting in Nigeria. It presents the results from a questionnaire survey of a sample of financial auditors. The data were analyzed using the Z Score. The study finds that financial statements prepared under fair value accounting are more relevant than those prepared under historical cost accounting and that auditors’ knowledge about fair value accounting is low in Nigeria. The study also finds that fair value accounting poses greater technical challenges for auditors than historical cost accounting and that fair value accounting is not appropriate in the Nigeria environment. The study recommends that fair values should be limited to assets and liabilities for which there are active markets and that auditors should be adequately trained on technical sides of fair value accounting. The study also recommends that fair value accounting should be introduced into the accounting curriculum of academic and professional training institutions. Keywords : Fair value accounting, fair values, active markets, accounting complexities" @default.
• W49262308 created "2016-06-24" @default.
• W49262308 creator A5051278410 @default.
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• W49262308 date "2012-01-01" @default.
• W49262308 modified "2023-09-23" @default.
• W49262308 title "Perceptions of Fair Value Accounting: Evidence from Nigeria" @default.
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