An Investigation On The Challenges Of Adoption Of Ipsas (international Public Sector Accounting Standard) In Government Ministries, Agencies And Department

. (CASE STUDY OF KWARA STATE MINISTRY OF FINANCE, AGENCIES AND CORPORATION) CHAPTER ONE INTRODUCTION 1.1.          BACKGROUND TO THE STUDY Over the years, countries of the world have defined and set the standards of financial reporting in their individual territories. However, globalization has brought about ever increasing collaboration, international trade and commerce among the countries of the world; hence, there is grave need for increased uniformity in the standards guiding financial statements so that such statement would remain comprehensible and convene the same information to users a…