Preparation And Presentation Financial Statements Of Banks And Others Financial Institutions

ABSTRACT By the author: Aniabari Charley. The study was undertaking to determine the extent of relationship between international financial reporting standards (IFRS) and the preparation and presentation of financial statements having selected banks in Rivers State Nigeria as study units. Given the above, the purpose of the study was to empirically evaluate the influence of IFRS on the preparation and presentation of financial statements. International Accounting standard (IAS 1) on presentation of financial statements and International accounting standard (IAS 7) on statement of cash flows we…