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ABSTRACT
Historically, there is diversity of financial reporting in different countries due to culture, legal systems, tax systems and business structures. International Financial Reporting Standards (IFRS) harmonises this diversity by making financial statements more comparable. This study examine the adoption level of International Financial Reporting Standard (IFRS) in the banking sector, it examine the benefits of adopting IFRS in the banking sector, it also examine the extent of stakeholder’s awareness of this standard and the influence of existing Nigeria law’s on the smooth transition of IFRS. 45 copies of questionnaire were designed and personally administered to selected staff of Access Bank, Guaranty Trust Bank and Zenith Bank. Each bank had fifteen (15) questionnaire each. Forty (40) responses were obtained through questionnaires and analysed using the chi-square test statistical method to test the hypothesis. The study revealed that the banks incurred additional expenses in implementation but relatively law as compare to the benefit enjoyed as 97.5% of the respondents agreed to this fact. The result of the tested hypothesis showed that financial report prepared under IFRS enhances best practices in a corporate organisation, secondly, financial statements, prepared in line with IFRS provides greater benefit than the former GAAP. It was also revealed that there is a significant shortage of manpowers for financial Reporting Standard Implementation as 90% of the respondents supported this fact. Consequently, recommendations were made based on the findings that, government agency such as CBN and other regulatory bodies should make it mandatory for all banks to adopt IFRS as that will bring transparency and understandability, lower cost of capital to companies and higher share prices due to greater confidence of investors and transparent information. Study should be conducted in governmental parastatals in other to analyse the adoption of IFRS and its implementation challenges and benefits.
TABLE OF CONTENTS
Title Page - - - - - - - - i
Declaration - - - - - - - ii
Certification - - - -- - - iii
Dedication - - - - - - - iv
Acknowledgements - - - - - - v
Abstract - - - - - - - - vii
Table of Contents - - - - - - viii
List of Tables - - - - - - xi
CHAPTER ONE: INTRODUCTION
1.1 Background of the Study - - - - - - 1
1.2 Statement of the Problems - - - - - - 4
1.3 Objective of the Study - - - - - - 5
1.4 Research Questions - - - - - - - 5
1.5 Hypothesis- - - - - - - - - 6
1.6 Significance of the Study- - - - - - - 6
1.7 Assumptions - - - - - - - - 7
1.8 Scope / Limitation of the Study - - - - - 8
1.9 Organization of the Study - - - - - - 8
1.10 Short Profile of Guarantee Trust Bank, Access and Zenith Bank- - 9
1.11 Definition of Terms - - - - - - - 11
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 Conceptual Framework - - - - - - 13
2.2 Implementing International Financial Reporting Standard (IFRS)
in Nigeria- - - - - - - - 13
2.2 Benefits of International Financial Reporting Standard (IFRS)
Adoption- - - - - - - - 15
2.3 Institutions Fostering International Financial Reporting Standard
(IFRS) Adoption - - - - - - - 17
2.4 Challenges of International Financial Reporting Standard (IFRS)
Adoption- - - - - - - - - 18
2.5 Theoretical Framework - - - - - - 22
2.6 Empirical Review - - - - - - - 23
CHAPTER THREE: RESEARCH METHODOLOGY
3.1 Research Design - - - - - - - 42
3.2 Areas of Study - - - - - - - - 42
3.3 Source of Data - - - - - - - - 43
3.4 Population of the Study - - - - - - 43
3.5 Sample Size - - - - - - - - 43
3.6 Instrument for Data Collection - - - - - - 44
3.7 Method of Data Analysis - - - - - - 44
3.8 Decision Rule - - - - - - - - 45
CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND FINDINGS
4.1 Data Presentation - - - - - - - 46
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECCOMMENDATIONS
5.1 Summary of Findings - - - - - - - 56
5.2 Conclusion - - - - - - - - 58
5.3 Recommendations - - - - - - - 59
5.4 Suggestion for further studies - - - - - - 60
REFERENCES - - - - - - - - 61
APPENDIX - - - - - - - - - 64
LISTS OF TABLE
Table 4.1 Respondent according to Gender - - - - 46
Table 4.2 Respondent base on Years of Experience - - - 47
Table 4.3 Designation of the Respondents - - - - 47
Table 4.4 Educational qualification of the Respondents - - 48
Table 4.5 What year did your Organization adopt the International
Financial Reporting Standard? - - - - 48
Table 4.6: Reaction towards the Introduction of International Financial
Reporting Standard - - - - - - 49
Table 4.7: Staff involvement in training activities when International
Financial Reporting Standard (IFRS) was introduced - 49
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