id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijfb-84	Kurfi, Shafi'u Abubakar	Adoption of International Financial Reporting Standard in Nigerian: The Good, the Bad and the Ugly	2017	20	.pdf	application/pdf	10053	345	34	Conclusion From the study we can understand that before the convergence to IFRS Nigeria already has its own local standard called Statement of Accounting Standard ruled by Nigerian Accounting Standard Board, but now Nigeria agreed to abandoned its own standard and embrace the worldwide standard on Thursday 2nd September, 2010 and reshaped the Nigerian Accounting Standard Board into Financial Reporting Council (FRC) in order to fulfilled the requirement of International Reporting Standard Board. Therefore, one of the most gigantic problems associated with the adoption of IRFS in Nigeria is shortage of qualified, skilled and competent Accountants and Auditors that are expert enough to report their opinion based on the guideline of IFRS standards.	cache/ijfb-84.pdf	txt/ijfb-84.txt