International Financial Reporting Standards Education and itsInclusion in the Nigerian Curriculum
2016
The complete compliance of Nigerian accounting academics and practitioners on IFRS since the
transition has not been to its maximum as a result of certain obstacles and challenges that must be
confronted. One of such challenges as been largely the incorporation of IFRS into the Nigerian
educational curriculum as well as encouragement of quality staff training for prcatitioners. This
exploratory study aimed to describe the role of quality training and education of IFRS to accounting
students and accountants in Nigeria. This descriptive study makes use of secondary data through the use
of qualitative content analysis for inferential assessment. The result showed that Nigerian Universities
have concrete awareness on the need for curricula inclusion of IFRS education in schools as well as the
training of practioners. The study suggests the need for a IFRS education as a distinct accounting course
in university. School libraries and other resource platforms such as information technology will have a
great role to play in ensuring smooth incorporation of IFRS education.
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