Comparative Analysis Of Sas And Ifrs Effect On Firms Financial Reporting In Nigeria

ABSTRACTThe study examined the comparative analysis of SAS and IFRS effect on firms financial reporting in Nigeria The objective was to specifically find out the level of investors’ confidence on the quality of financial reporting in Nigeria based on the accounting standards; to examine the relationship between accounting standards and full accounting disclosure in Nigeria; and to examine the deficiencies in the Nigerian accounting standards application to financial reporting. To achieve this very objective, primary data through structured questionnaires were administered to respondents in the…