Originality/value – This paper identifies Nigeria transition problems that are peculiar to Nigeria in its bid to be IFRS compliant some of which have not been documented by existing literature. Second, it is the first study to document accounting standards transitional problems in the African context.
Okaro, S.C. and Tauringana, V. (2012), "From SAS to IFRS: An Investigation of Nigeria Transition Road Map Implementation Problems", Tauringana, V. and Mangena, M. (Ed.) Accounting in Africa (Research in Accounting in Emerging Economies, Vol. 12 Part A), Emerald Group Publishing Limited, Bingley, pp. 155-176. https://doi.org/10.1108/S1479-3563(2012)000012A011Download as .RIS
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