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EVOLUTION OF ACCOUNTING STANDARDS IN NIGERIA: A HISTORICAL PERSPECTIVE

Authors: FREGENE Olajumoke , & AJIBADE Ayodeji

Publication Type: Journal article

Journal: International Journal Of Advanced Academic Research

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Abstract

This study explored the history of accounting and evolution of accounting standard in Nigeria in relation to the country’s adoption of the IFRS. The similarities and differences between the IFRS and the Nigerian local standard (SAS) were reviewed as well. The study was an exploratory research which made use of purely secondary data from extant literatures in the relevant area of interest; hence the explorative design method was adopted in conducting this research. It was observed that the IFRS is more robust and principle base, thus giving room for a sense of discretion on the part of preparers of financial statements. The study concludes by reiterating the importance of adopting IFRS which enables a country to speak a uniform accounting language as her other counterparts.

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FREGENE,O. AJIBADE,A. . (0000). EVOLUTION OF ACCOUNTING STANDARDS IN NIGERIA: A HISTORICAL PERSPECTIVE, 2 (), 9-9.

FREGENE,O. AJIBADE,A. . "EVOLUTION OF ACCOUNTING STANDARDS IN NIGERIA: A HISTORICAL PERSPECTIVE" 2, no (), (0000): 9-9.

FREGENE,O. and AJIBADE,A. and . (0000). EVOLUTION OF ACCOUNTING STANDARDS IN NIGERIA: A HISTORICAL PERSPECTIVE, 2 (), pp9-9.

FREGENEO, AJIBADEA, . EVOLUTION OF ACCOUNTING STANDARDS IN NIGERIA: A HISTORICAL PERSPECTIVE. 0000, 2 ():9-9.

FREGENE,Olajumoke , and AJIBADE,Ayodeji . "EVOLUTION OF ACCOUNTING STANDARDS IN NIGERIA: A HISTORICAL PERSPECTIVE", 2 . (0000) : 9-9.

F.Olajumoke & A.Ayodeji , "EVOLUTION OF ACCOUNTING STANDARDS IN NIGERIA: A HISTORICAL PERSPECTIVE" vol.2, no., pp. 9-9, 0000.

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