IFRS as a Tool for Enhancing Full Disclosure
Aremu Oladewa
Broschiertes Buch

IFRS as a Tool for Enhancing Full Disclosure

The Role of IFRS in Ensuring Full Disclosure of Relevant Information by Business Organizations

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The study examined the extent to which business organizations disclose relevant information in their financial statements; it examined the accounts that are required to be prepared under IFRS and the disclosure requirements of IFRS; it looked into the factors determining the extent of disclosure; and considered the role of IFRS in ensuring full disclosure and other benefits of IFRS. The study made use of both primary and secondary data. The data collected from the respondents were presented and analyzed using descriptive statistics such as tables, frequencies, percentages etc. The hypotheses w...