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IFRS
This topic currently groups 2 published articles across 2 issues.
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18 active archive topics surfaced from published keywords
Topic Article
IFRS in the BRIC countries revisited: application of the IFRS orientation indexes
David R. Borker
Volume 04 Issue 2 · 23 Sep 2016
The author revisits his work on the culturally derived accounting orientations of the BRIC countries, based on Geert Hofstedes work on cultural dimensions (Hofstede, 1980) and the hypothetical derivation of four related…
Topic Article
Financial reporting framework in Nigeria and the adoption of the international financial reporting standards
Pius V. C Okoye • Cletus O. Akenbor
Volume 02 Issue 1 · 01 Apr 2014
This paper presented a theoretical examination of the framework of financial reporting in Nigeria vis-Ã -vis the adoption of the International Financial Reporting Standards (IFRS). A critical review of extan…