Adoption of IFRS and Assets Quality in the Nigerian Banking Sector
The Fundamental Effect Approach
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This book examines the conceptual issues, major theoretical link and practical approaches surrounding mandatory adoption of International Financial Reporting Standards (IFRS) across the globe with particular attention to Nigeria. It identifies key gaps in literature with respect to the IFRS adoption and asset quality in the Nigerian Banking Sector and tries to capture global development in International Public Sector Accounting Standards(IPSAS). A unique method described as the Fundamental Effect Approach(about the first of its kind) is adopted in trying to isolate the real effect on assets qu...
This book examines the conceptual issues, major theoretical link and practical approaches surrounding mandatory adoption of International Financial Reporting Standards (IFRS) across the globe with particular attention to Nigeria. It identifies key gaps in literature with respect to the IFRS adoption and asset quality in the Nigerian Banking Sector and tries to capture global development in International Public Sector Accounting Standards(IPSAS). A unique method described as the Fundamental Effect Approach(about the first of its kind) is adopted in trying to isolate the real effect on assets quality attributable to fundamental differences between IFRS and N-GAAP. The book provides global trends and various research evidence on the IFRS adoption and is able to form an opinion on the fundamental effect. It ends with recommendations.It is a valuable material for students,scholars and professionals in Accounting,Banking,Finance and Public Administration and to all who want to broaden their general knowledge on the banking and accounting systems of a typical Sub Saharan Africa nation.To policy makers and regulatory agencies, the book provides great insights valuable for policy decisions.
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