International Public Sector Accounting Standards (IPSAS) and financial Reporting Quality of Ministries, Departments and Agencies (MDAS) in Osun State, Nigeria.
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Date
2021
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Department of Management and Accounting, Faculty of Administration, Obafemi Awolowo University
Abstract
This study assessed the quality of financial report of Osun State Ministries, Departments and Agencies (MDAs) before and after the adoption of International Public Accounting Standards (IPSAS) accrual. It also analysed the measures put in place by the MDAs to mitigate the potential problems associated with the conversion to IPSAS accrual
accounting basis. Finally, it examined the effect of IPSAS accrual based accounting principles on the financial reporting quality of the MDAs. This were with a view to providing information on the effect of adoption IPSAS accrual basis of accounting on the quality of financial reports of the MDAs in Osun State
Description
xi, 94p.
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Citation
ADEBAYO, S.A (2021). International Public Sector Accounting Standard( IPSAS) and financial Reporting Quality of Ministries, Departments and Agencies (MDAS) in Osun State, Nigeria. Obafemi Awolowo University.