From the early 1990s, Australia and New Zealand pioneered the application of business-style accounting practices to all … government activities. Today these business-style practices are advocated for governments around the world, either via … International Financial Reporting Standards or via the similar International Public Sector Accounting Standards (IPSAS). Although …

The study focused on the assessment of Nigerian banks' compliance level with the guidelines of IFRS towards determining … successful execution of this research work. A total of 77 disclosure items obtained from the IFRS disclosures checklist were … Bank, and Fidelity Bank — all Nigeria Banks that made the world list of top 1000 banks in 2015, were subjected to multiple …

The concept of international accounting standards and taxation system is main area of discussion during this paper. In … global arena, now days the use of international accounting standards and its implementation in different industries for … international accounting as well as taxation system worldwide are addressed by different countries governments and policymakers. The …

The concept of international accounting standards and taxation system is main area of discussion during this paper. In … global arena, now days the use of international accounting standards and its implementation in different industries for … international accounting as well as taxation system worldwide are addressed by different countries governments and policymakers. The …

This paper constructs a theoretical model to explain the relationship between IFRS adoption, FDI and foreign aid. Using … 92 countries for the period 2003-2012. Overall, IFRS adoption attracts more aid when conditioned on foreign aid; however …

International Accounting Standards Board (IASB) – changed from being highly marginal to almost global adoption. A range of …