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ABSTRACT This study is motivated by a desire to examine international financial reporting standard and the quality of financial reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is... Continue Reading
ABSTRACT The different sectors of the Nigerian economy are working towards being globally competitive and to be able to satisfy the different stakeholders. One of the recent moves in Nigerian companies is to meet the aforementioned position through financial reporting. In this case... Continue Reading
ABSTRACT This study was carried out with the aim of examining accountants’ awareness of the implication of international financial reporting standard in Nigeria. In order to actualize the objectives of the study, various literature and theoretical... Continue Reading
ABSTRACT This study was carried out with the aim of examining Auditors’ Perception of the Adoption of International Financial Reporting Standard in Nigeria. In order to actualize the objectives of the study, various literature and theoretical issues were... Continue Reading
IMPEDIMENT TO THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD IN THE OIL AND GAS INDUSTRY IN NIGERIA ABSTRACT This study is motivated by a desire to examine impediment to adoption of international financial reporting standard in the Oil and Gas Industry. In light of the empirical review and other discussions, a number of questions arose... Continue Reading
ABSTRACT This study was carried out with the aim of examining Auditors’ Perception of the Adoption of International Financial Reporting Standard in Nigeria. In order to actualize the objectives of the study, various literature and theoretical issues were... Continue Reading
Abstract The study focuses on the quality process of International Financial ReportingStandard (IFRS) on a developing economy, with particular reference to Nigeria.The research work is based on the data obtained from literature survey and archival sources in the context of the globalization of International Financial Reporting and the quality of... Continue Reading
ABSTRACT This study examined international financial reporting standards and impact in financial reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether leverage exerts significant influence on... Continue Reading
ABSTRACT This study is motivated by a desire to examine the influence of accounting standards on financial reporting in Nigeria banking sector. In light of the empirical review and other discussions, a number of questions arose as to whether the effects of the various accounting... Continue Reading
ABSTRACT This study is motivated by a desire to examine the influence of accounting standards on financial reporting in Nigeria banking sector. In light of the empirical review and other discussions, a number of questions arose as to whether the effects of the various accounting... Continue Reading
ABSTRACT The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper investigated the effect of IFRS adoption on Financial Statements. The population consists of quoted companies in Nigeria... Continue Reading
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY According to Ilaoya (2005), financial reports are the means of communicating to interested parties, information on the resources, obligation and performance of the business entity. These are described as the end product of... Continue Reading
ABSTRACT This study is motivated by a desire to examine the influence of accounting standards on financial reporting in Nigeria banking sector. In light of the empirical review and other discussions, a number of questions arose as to whether the effects of the... Continue Reading
ABSTRACT The study examines the influence of accounting standard on financial reporting in the Nigeria banking sector, using a sampling size of 14 banks out of all banks quoted in the Nigerian stock exchange as at third quarter of 2012. The survey design was adopted in this study and a total number of 50 questionnaires were administered but 47... Continue Reading
ABSTRACT This study focused on the Challenges of International Financial Reporting Standards (IFRS) Implementation in Nigeria, the benefit and challenges of IFRS bearing in mind the prevailing domestic legal and regulatory framework of accounting, awareness... Continue Reading
CHAPTER ONE INTRODUCTION Background of The Study Timeliness is a fundamental characteristic of the financial reporting of information to agents and users to enable them to make informed decisions about an entity. Information potentially loses relevance with age and extended delays in the... Continue Reading
Abstract This study sought to establish the relevance of International Financial Reporting Standard (IFRS) to small scale enterprises in Nigeria. The international accounting standard board (IASB), in its objectives and preamble, suppose... Continue Reading
ABSTRACT This study focused on the process of Adopting and Implementing the International Financial Reporting Standards (IFRS) on a developing economy, with particular reference to Nigeria, the benefit and challenges of... Continue Reading
ABSTRACT This study examined creative accounting and corporate financial reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is significant relationship between creative accounting, return on asset, earnings... Continue Reading
ABSTRACT Corporate Financial Reporting is one of the petal issues in corporate financial existence. It provides an insight into the viability of a company’s corporate existence. Little wonder Higson (2003) opined that corporate financial reporting involve... Continue Reading
C HAPTER ONE 1.1 1.2     STATEMENT OF THE PROBLEM  With the increasing dynamism and complexity of modern business operations, coupled with the ever-present accounting scandals of high profits companies such as Cadbury plc and Enronlinc have questioned the effectiveness of corporate governance mechanism and the quality of financial reports and... Continue Reading
CHAPTER ONE INTRODUCTION 1.1 Background of the study Globally, organizations are concerned with value re-investment to the society in appreciation of the contributions of the society to their growth, sustenance and survival. Hence attention is further directed to the potential consumers as well as non consumers of corporate offers as marketing... Continue Reading
(CASE STUDY OF FIVE AUDITING FIRM IN ILORIN METROPOLIS). CHAPTER ONE INTRODUCTION 1.1.           BACKGROUND TO THE STUDY The auditing profession performs a role in giving reasonable assurance to the public... Continue Reading
ABSTRACT This study is motivated by a desire to examine the influence of corporate social responsibility on corporate reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose: How relevant is corporate social responsibility to... Continue Reading
ABSTRACT Out of the worries ignited by the incessant occurrence of corporate failure and liquidation in Nigeria, even with the presence of audit committees in these corporate entities, this project topic was born. A topic aimed at evaluating audit committee relevance to corporate financial... Continue Reading
CHAPTER ONE INTRODUCTION 1.1 BACKGORUND TO THE STUDY The spate of corporate failures in recent times has instituted the need for serious examination and investigation of their causes and possible solution. This helped foster the need for a committee to critically and thoroughly oversee... Continue Reading
ABSTRACT Out of the worries ignited by the incessant occurrence of corporate failure and liquidation in Nigeria, even with the presence of audit committees in these corporate entities, this project topic was born. A topic aimed at evaluating audit committee relevance to corporate... Continue Reading
ABSTRACT The need for Environmental Accounting has become the concern and focus of nation ‘sand responsible corporate managements. It became one of the foremost issues on the agenda of nations and businesses earlier in the 1990s and the reasons for these were varied emanating from both within and outside of the firm and particularly at the... Continue Reading
ABSTRACT Out of the worries ignited by the incessant occurrence of organisations failure and liquidation in Nigeria, even with the presence of audit committees in these organisations, this project topic was born. A topic aimed at evaluating audit committee and financial reporting Nigeria. In... Continue Reading
FINANCIAL REPORTING IN NIGERIA, PROBLEMS AND SOLUTION ABSTRACT The unprecedented master influx of financial reporting in the country party as a result of deregulation policies occasioned by sometimes government intervention has aroused the curiosity of writers to carry out study of this nature. This reporting apparently act as a fool for... Continue Reading