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.

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Abstract

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.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN NO: 978-983-2078-95-1 Organized by: Institute for Governance and Innovation Studies, UUM College of Law, Government and International Studies, Universiti Utara Malaysia In Collaboration with: Fakultas Ilmu Sosial dan Politik, Universitas Muhammadiyah, Malang, Indonesia
Uncontrolled Keywords:	IFRS Adoption, SMEs, Nigeria
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	College of Law, Government and International Studies
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	20 Jan 2015 08:42
Last Modified:	20 Jan 2015 08:42
URI:	https://repo.uum.edu.my/id/eprint/13106

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