Год выпуска: 2012 Автор: Aremu Oladewa Издательство: LAP Lambert Academic Publishing Страниц: 148 ISBN: 9783659184581
Описание
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 were tested using Chi-square statistical test.It was found out in the study that there is a great need for the full disclosure of relevant information, as all the respondents agreed. It was also found out that the adoption of IFRS ensures full disclosure of relevant information, as about 79% agreed. It was found out in the study that the adoption of IFRS does not guarantee the accuracy of...
