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THE USEFULNESS OF ACCOUNTING STANDARDS IN THE PREPARATION OF FINANCIAL STATEMENTS  ABSTRACT The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors.  These financial statements are prepared to confirm with “generally accepted accounting principles”... Continue Reading
ABSTRACT The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors. These financial statements are prepared to confirm with “generally... Continue Reading
ABSTRACT The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors. These financial statements are prepared to confirm with “generally accepted accounting principles” such “principles” have evolved over time or have been made acceptable by decree from... Continue Reading
ABSTRACT The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors.  These financial statements are prepared to confirm with “generally accepted accounting principles” such “principles” have evolved over time or have been made acceptable by decree... Continue Reading
THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IFRS ON THE QUALITY OF FINANCIAL STATEMENTS (FIRST BANK) 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... Continue Reading
(A SURVEY OF LISTED BANKS) Abstract The study examines the impact of accounting standard on financial reporting on Nigerian financial institutions. The broad objective of the study is to ascertain if there is relationship between accounting standards and the content and presentation of... Continue Reading
ABSTRACT The project is a comprehensive study of the changes in Accounting standard, the impact on financial statement with a study of Guinness Nigeria Plc Benin Branch, Edo state. This project is aimed at determining the impact of Accounting standard on the users of financial statement and also the needs of the Accounting standard. Data were... Continue Reading
CHAPTER ONE INTRODUCTION 1.0.      Introduction This study was about the efficiency of accounting softwares in the preparation of financial statements in selected banks in Benin City, Edo State. The chapter presented the background of the study, statement of problem, objectives of the study, research questions, and the significance of the... Continue Reading
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The purpose of financial statement is to present primarily for the benefits of stakeholders and any interested party about the progress or otherwise of the organisations, results of the operations... Continue Reading
Abstract This research examines the  effect of accounting standards on the quality of financial reporting in Nigeria. The broad objective of the study is to determine the effect of financial accounting standard on the quality of financial reporting in Nigeria and... Continue Reading
TABLE OF CONTENTS APPROVAL ACKNOWLEDGEMENT DEDICATION DECLARATION . iv TABLE OF CONTENTS v LIST OF ABBREVIATIONS viii ABSTRACT xi CHAPTER ONE 1 BACKGROUNG INFORMATION 1.1 Introduction 1 1.2 Statement of the problem 6 1 .3 Research Objectives 7 1 .3.1 General objective 7 .3.2 Specific objectives 7 I .4 Research questions 7 1.5 Scope of the study 8... Continue Reading
CHAPTER ONE INTRODUCTION 1.1   Background of the Study The purpose of financial statement is to present primarily for the benefits of stakeholders and any interested party about the progress or otherwise of the organisations, results of the operations and financial position of the organisation. Corporate organisation owes a duty to fully disclose... Continue Reading
CHAPTE ONE 1.0 INTRODUCTION 1.1 Background of the Study Accounting standard can be regarded as the type of accounting prepared which: follow a laid down rife. It usually demands minimum level of disclosure and lay down principles which enable the accountant to specify the account prepared clearly and male a nice report based on the account... Continue Reading
ABSTRACT IFRS (International Financial Reporting Standard) was used by few banking sector and as at 2012, it gained full ground in the banking sector of Nigeria. However, before its acceptance, Nigeria General Accepted Accounting Practice (N GAAP) was in the country. Its internationally acceptance advantage caused several banking firms to... Continue Reading
ABSTRACT Over the years, through the Institute of Certified Public Accountants of Kenya, practitioners have championed the adoption of Public sector accounting standard (IPSAS) in Kenya. However, much of this took place in boardrooms, conferences and seminars. It was not until 2014 when treasury, the auditor general and Ernest and Young teamed up... Continue Reading
ABSTRACT The study sought to establish and understand the effects of accounting concepts on the financial statements. It mainly looked at CPAR Uganda, a non-profit making organization. The researcher utilized both quantitative and qualitative methods for data analysis. Respondents included Financial Managers, Accounts Assistants and other... Continue Reading
  CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY As globalization increases at a blistering pace, more and more business entities continue to get involved in cross-border capital investments (Napier, 2009). A considerable cost can be... Continue Reading
ABSTRACT This study sought to analyze the impacts of internal marketing on organizational performance a case of SAZ for the period of 2013 to 2015. The researcher assumes that the chosen branch used for the study fairly represented all SAZ branches around Zimbabwe. The research sets to determine the contribution of employee training on service... 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 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 By the author: Aniabari Charley. The study was undertaking to determine the extent of relationship between international financial reporting standards (IFRS) and the preparation and presentation of financial statements having selected banks in Rivers State Nigeria as study units. Given the above, the purpose of the study was to... Continue Reading
ABSTRACT By the author: Aniabari Charley. The study was undertaking to determine the extent of relationship between international financial reporting standards (IFRS) and the preparation and presentation of financial statements having selected banks in Rivers State Nigeria as study units. Given the above, the purpose of the study was to... 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
    An Evaluation Of Effective Financial Management In A Computerized Accounting System      CHAPTER ONE                                       INTRODUCTION 1.0            BACKGROUND OF THE STUDY In the ancient days, human activities were relatively easy. The difficulties posed by nature then,... Continue Reading
(A CASE STUDY OF NESTLE FOOD NIGERIA PLC) ABSTRACT This research work was motivated by the need to unveil the task encountered by most uninformed and literate indigene and other African investors in various firm’s of their choices. The research work listed 30... Continue Reading
CHAPTER ONE INTRODUCTION 1.1      Background of the study According to America Accounting Association, Accounting is the process of identifying, measuring, and communicating economic information to permit informed judgment and decisions by users of information. From this definition, it can be seen that the main objective of accounting is to... Continue Reading
CHAPTER ONE : INTRODUCTION The origin of Auditing is as old as the existence of the human society which is accompanied by the development of system of accounting. Although the ancient history of auditing has sparse documentation, its existence had been traced from the records of the Mesopotamian... Continue Reading
Abstract The research topic of this study is  “The role of financial statement in investment decisions”  – a study of selected banks in Enugu metropolis. The purpose is to identify the relationship between financial statement and investment decisions, and the impact of financial statement in investment decision making and also to know if... Continue Reading
ABSTRACT The concept of misrepresentation of information in the financial statement tends to examine those items that can alter the financial affairs of on the financial concern (or an entity), audited by an auditor based on the financial statement presented by the manager on the basis of true and fair view. The establishment or introduction of... Continue Reading
ABSTRACT The concept of misrepresentation of information in the financial statement tends to examine those items that can alter the financial affairs of on the financial concern (or an entity), audited by an auditor based on the financial statement presented by the manager on the basis of true and fair view. The establishment or introduction of... Continue Reading
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