INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) FOR SMES ADOPTION PROCESS IN NIGERIA
This paper studies the readiness of small and medium scale enterprises (SME) in Lagos State, Nigeria for the adoption of International Financial Reporting Standards (IFRS) and the likely challenges that may be encountered in the adoption process. The work employed a descriptive survey design and data were collected from primary source. Findings show that a major factor why IFRSs would be...
Published at European Journal of Accounting Auditing and Finance Research
Pages 33 - 38
Published in 2014
Adetula(formerly Oyerinde), Dorcas Titilayo (Ph.D, ACA),Owolabi, Folashade,Onyinye Oyeoka Ifeoma
Adetula Dorcas Titilayo » Dr. Adetula, Dorcas Titilayo is a senior lecturer in the Department of Accounting, Covenant University. She graduated from Olabisi Onabanjo University with 2nd Class Upper Division in Accounting and obtained her MSc. and Ph.D in Accounting from Covenant University. She is a professional member of the The Institute of Chartered Accountants of Nigeria and Member of the International Academy of... view full profile
Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria.