IMPACT OF IFRS ADOPTION ON THE VALUE OF DEPOSIT MONEY BANKS IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1       Background to the Study Financial reporting is undergoing a global transformation toward a single set of accounting standards – the International Financial Reporting Standards (IFRS) – as promulgated by the International Accounting Standards Board (IASB). IFRS incorporates more information into the financial statements by essentially promoting the fair value approach to […]