institutions. Lagos‚ Nigeria: CIBN Press JOURNALS Anderson G. and M. Orsagh (2004)‚ “The Corporate Governance Risk”‚ Electric Perspectives‚ 29(1)‚ p 68. Ofoegbu‚G‚ E‚ Okoye (2006). The Relevance of Accounting and Auditing Standards in Corporate Financial Reporting in Nigeria‚ The Nigerian Accountant‚ October/December‚ Vo1.39p 45-51 Okereke Osisioma‚ H.E.(2000). Accounting and Performance Measurement: Performance Reports and Financial Statements in Successful Management in Changing Times. Journal of Social
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SOUND FINANCIAL REPORTING IS A GOOD THING FOR BRINGING CONFIDENCE BACK TO THE CORPORATE WORLD Submitted By: Ahmed Shafiul Huq 801414063 Principle of Accounting (EIB505) Section: B Executive Master of Business Administration Submitted To: Mr. Mohammad Rakib Uddin Bhuiyan Assistant Professor Department of
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Abstract The study focused on the adoption process of International Financial Reporting Standards (IFRS) on a developing economy‚ with particular reference to Nigeria. The paper is based on the data obtained from literature survey and archival sources in the context of the globalization of International Financial Reporting and the adoption of International Financial Reporting Standards (IFRS).Nigeria has embraced IFRS in order to participate in the benefits it offers‚ including attracting foreign
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The development in international trade and capital flows that has occurred over the previous two decades has increased the desire to harmonise accounting standards across the globe. The appeal of international accounting harmonization has been extensively discussed. Numerous academics Ali‚ J M (2005)‚ Adhikari and Tondkar (1992)‚ Saudagaran (1997) argue that adopting International Financial Reporing Standards (IFRS) would bring great benefits to society‚ such as comparability of statements between
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a country and the financial reporting rules and practices in a particular country. In short‚ it states that the cultural values shared by members of a society will influence the accounting values of the accounting subculture. Then‚ the shared values of the accounting subculture will in turn affect the financial reporting rules and practices found within a country. Using this model‚ some implications arise when discussing global harmonization of financial reporting standards. By looking at Gray’s
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Executive summary: Sustainability reporting‚ alternatively known as CSR reporting‚ is the annual process whereby companies - public‚ private; large and small - report on their sustainability performance. Reports typically cover social‚ environmental‚ economic and ethical performance and incorporate information on a company ’s environmental impact or carbon footprint‚ staff satisfaction‚ community investment etc. Sustainability reporting is becoming increasingly important as a tool companies can
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reduction strategies from the team 26 Five Hersey and Blanchard’s model of situational leadership 27 Six Reporting in by phone safety plan 28 Seven Further evaluation strategies 29 The Government has clearly
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Reporting verbs When introducing references[->0] into the text (citing) you should choose suitable ’reporting’ verbs as these can: · strengthen the arguments you are presenting · help the reader understand why the source is relevant. Some verbs are neutral: · Smith describes... · Jones states... · Green defines... Some verbs draw attention to the author’s viewpoint: · Harris argues... · O’Neill disputed... · Jackson conceded... Some verbs give information about the author’s work: · Holmes
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2008) This is where SEA reporting plays a role in governmental accounting. The SEA report is an external report aside from the annual comprehensive financial report which ensures that the result of programs and services is communicated effectively to any interested parties. Those interested parties could include elected officials‚ legislative staff‚ citizens‚ and the media. GASB began seeing the importance of SEA reporting as early as its initiation in 1984. SEA reporting at the state and local
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Chapter 1 Introduction The development of Integrated Reporting is designed to enhance and consolidate existing reporting practices‚ to move towards a reporting framework that provides the information needed to assess organizational value in the 21st century. The traditional reporting model was developed for an industrial world. Although it continues to play a valuable role with respect to stewardship of financial capital‚ it nonetheless focuses on a relatively narrow account of historical financial
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