International reporting standards adoption in Nigeria matter arising

This paper explores the prospects and problems of IFRS adoption in Nigeria whose implementation roadmap began in 2012.After considering the historical evolution of IFRS, the analysis shows that a lot need to be done by the regulators especially the Financial Reporting Council of Nigeria (FRCN) to st...

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Main Author:	Zango, Adamu Garba
Format:	Conference or Workshop Item
Language:	English
Published:	2014
Subjects:	HF5601 Accounting
Online Access:	http://repo.uum.edu.my/13106/1/40.pdf http://repo.uum.edu.my/13106/ http://www.uumicg2014.com/
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Institution:	Universiti Utara Malaysia
Language:	English

id	my.uum.repo.13106
record_format	eprints
spelling	my.uum.repo.131062015-01-20T08:42:35Z http://repo.uum.edu.my/13106/ International reporting standards adoption in Nigeria matter arising Zango, Adamu Garba HF5601 Accounting This paper explores the prospects and problems of IFRS adoption in Nigeria whose implementation roadmap began in 2012.After considering the historical evolution of IFRS, the analysis shows that a lot need to be done by the regulators especially the Financial Reporting Council of Nigeria (FRCN) to stem the tide of negative consequences that the wholesome adoption may bring especially on IFRS adoption by SMEs.The study recommends that SMEs be allowed to revert back to NIG. GAAP over a period of time long enough to address problem areas like infrastructural decay, trained work force etc. 2014-11-29 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/13106/1/40.pdf Zango, Adamu Garba (2014) International reporting standards adoption in Nigeria matter arising. In: UUM International Conference on Governance 2014 (ICG), 29th - 30th November 2014, Flamingo Hotel By The Beach, Pulau Pinang. http://www.uumicg2014.com/
institution	Universiti Utara Malaysia
building	UUM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Utara Malaysia
content_source	UUM Institutionali Repository
url_provider	http://repo.uum.edu.my/
language	English
topic	HF5601 Accounting
spellingShingle	HF5601 Accounting Zango, Adamu Garba International reporting standards adoption in Nigeria matter arising
description	This paper explores the prospects and problems of IFRS adoption in Nigeria whose implementation roadmap began in 2012.After considering the historical evolution of IFRS, the analysis shows that a lot need to be done by the regulators especially the Financial Reporting Council of Nigeria (FRCN) to stem the tide of negative consequences that the wholesome adoption may bring especially on IFRS adoption by SMEs.The study recommends that SMEs be allowed to revert back to NIG. GAAP over a period of time long enough to address problem areas like infrastructural decay, trained work force etc.
format	Conference or Workshop Item
author	Zango, Adamu Garba
author_facet	Zango, Adamu Garba
author_sort	Zango, Adamu Garba
title	International reporting standards adoption in Nigeria matter arising
title_short	International reporting standards adoption in Nigeria matter arising
title_full	International reporting standards adoption in Nigeria matter arising
title_fullStr	International reporting standards adoption in Nigeria matter arising
title_full_unstemmed	International reporting standards adoption in Nigeria matter arising
title_sort	international reporting standards adoption in nigeria matter arising
publishDate	2014
url	http://repo.uum.edu.my/13106/1/40.pdf http://repo.uum.edu.my/13106/ http://www.uumicg2014.com/
_version_	1644281087702073344

International reporting standards adoption in Nigeria matter arising

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