IFRS as a Tool for Enhancing Full Disclosure

Name: IFRS as a Tool for Enhancing Full Disclosure
Brand: LAP Lambert Academic Publishing
SKU: 9783659184581
Price: 53.84 EUR
Availability: InStock

The Role of IFRS in Ensuring Full Disclosure of Relevant Information by Business Organizations

Автор: Aremu Oladewa

Език:

Корици: С меки корици

Издател: LAP Lambert Academic Publishing

Наличност: Външен склад

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The study examined the extent to which business organizations disclose relevant information in their...

Информация за книгата

Автор

Aremu Oladewa

Език

Английски език

Корици

Книга - С меки корици

Издадена

2012

страници

148

EAN

9783659184581

Enbook ID

07035773

Издател

LAP Lambert Academic Publishing

Теглоt

238

Размери

150 x 220 x 9

Пълно 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 financial statements, as about 65% disagreed. The study concluded that full disclosure of relevant information is made possible by strict compliance to the various disclosure requirements of IFRS.

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IFRS as a Tool for Enhancing Full Disclosure

The Role of IFRS in Ensuring Full Disclosure of Relevant Information by Business Organizations

Информация за книгата

Пълно описание

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