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- W870919873 abstract "This paper explores the prospects and problems of IFRS adoption in Nigeria whoseimplementation roadmap began in 2012. After considering the historical evolution of IFRS andthe need for IFRS adoption in Nigeria, the analysis shows that a lot need to be done by theregulatory authorities especially the Financial Reporting Council of Nigeria (FRCN) to stem thetide of negative consequences that the wholesome adoption may bring. This is study report seriousproblems especially on IFRS adoption by SMEs in Nigeria. The study therefore recommends thatSMEs be allowed to revert to NIG. GAAP to continue over a period of time long enough to addressproblem areas such as infrastructural decay, trained work force and many others." @default.
- W870919873 created "2016-06-24" @default.
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- W870919873 date "2014-11-29" @default.
- W870919873 modified "2023-09-26" @default.
- W870919873 title "INTERNATIONAL REPORTING STANDARDS ADOPTION IN NIGERIA: MATTERS ARISING" @default.
- W870919873 hasPublicationYear "2014" @default.
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