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Adoption of International Financial Reporting Standards in Nigeria: Concepts and Issues

Adejoh Edogbanya and Hasnah Kamardin
School of Accounting, College of Business, Universiti Utara Malaysia
Abstract—The study was all about the concepts and issues of International Financial Reporting Standards (IFRS) adoption by corporate organisations in Nigeria. This research is based on data obtained from survey and literature in the context of worldwide convergence, compliance and adoption processes of IFRS. The article also compares the Nigerian GAAP and IFRS. There is high compliance in adoption particularly by financial institutions and other corporate bodies with little hitches. Recommendations were made amongst which are; provision of proper guidelines on implementation and introduce awareness programme to improve the degree of compliance.

Index Terms—adoption, IFRS, compliance, Nigeria

Cite: Adejoh Edogbanya and Hasnah Kamardin, "Adoption of International Financial Reporting Standards in Nigeria: Concepts and Issues," Journal of Advanced Management Science, Vol. 2, No. 1, pp. 72-75, March 2014. doi: 10.12720/joams.2.1.72-75
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