A Comparative Analysis of Financial Reporting in Nigeria and the UK

Posted: 4 Feb 2010

See all articles by John N. Egbebu

John N. Egbebu

affiliation not provided to SSRN

Date Written: February 2, 2010

Abstract

Financial report of countries varies due to differences in accounting practices of different countries. These depend on the level of differences in accounting standards of the countries under review. The International Accounting Standards Board (IASB) developed the International Financial Reporting standard (FIRS) which serves as the general international acceptable standard for preparing financial report globally.

These form the bases of this work which compares the financial reporting in Nigeria to that of the UK. For a comprehensive comparison, it is important to understand financial reporting in Nigeria and UK, the governing bodies, relevant financial and environmental factors, regulatory framework, details of accounting rules used in these countries, activities in their stock exchange market, as well as the similarities and differences in annual account of a company in Nigeria to a company in the UK.

JEL Classification: M41, M44, M47

Suggested Citation

Egbebu, John N., A Comparative Analysis of Financial Reporting in Nigeria and the UK (February 2, 2010). Available at SSRN: https://ssrn.com/abstract=1546616

John N. Egbebu (Contact Author)

affiliation not provided to SSRN ( email )

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