期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2018
卷号：22
期号：1
页码：1-12
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Accounting Standard is defined according to Izedonmi (2001) as an information system by which monetary and financial information is generated for economic, political and social decisions. They provide guidance on how company’s financial statements should be prepared and presented. The development of accounting standards in Nigeria is traceable to the Association of Accountants of Nigeria (AAN) with this body established on 17th of November, 1960 but officially recognized under the Federal Parliament Act number 15 of 1965 on September 28th, 1965. This body was charged with the responsibility of regulating the accounting profession in Nigeria. According to Josiah, Okoye, Adediran and Samson (2013), the Institute of Chartered Accountants of Nigeria (formerly known as Association of Accountants in Nigeria) was responsible for the establishment of the Nigeria Accounting Standard Board (NASB) before its takeover by the Federal Government in 1985. The Nigeria Accounting Standard Board is a body responsible for the development and issuance of accounting standards in Nigeria..
关键词：Fair Value Measurement;IFRS;Increased Disclosure;Investing Decision;Quality
