Transcription of REGULATORY FRAMEWORK OF FINANCIAL …
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REGULATORY FRAMEWORK OF FINANCIAL …
1. REGUL. REGULAATORY FRAMEWORK OF. FINANCIAL reporting . reporting . LEARNING OBJECTIVES. After studying this chapter, the reader will be able to understand the: ! Need for the existence of a REGULATORY FRAMEWORK ;. ! Various REGULATORY FRAMEWORK for corporate FINANCIAL reporting ;. ! Composition, functions and powers of the Nigerian Accounting Standards Board;. ! Processes involved in the production of an accounting standard; and ! Current Statements of Accounting Standards issued by NASB. INTRODUCTION. Regulation of accounting information is aimed at ensuring that users of FINANCIAL statements receive a minimum amount of information that will enable them take meaningful decisions regarding their interest in a reporting entity.
1 REGULATORY FRAMEWORK OF FINANCIAL REPORTING 1.0 LEARNING OBJECTIVES After studying this chapter, the reader will be able to understand the:! Need for the existence of a regulatory framework;
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