International Financial Reporting Standard (IFRS): Benefits‚ Obstacles And Intrigues For Implementation In Nigeria *IKPEFAN‚ OCHEI AILEMEN Ph.D (Banking &Finance)‚ ACA‚ACIB Department of Banking & Finance‚ Covenant University‚ Ota‚ Ogun State E-mail: ochei_ikpefan@yahoo.co.uk; Tel:234- 08053013418 **AKANDE‚ A.O B.Sc (Business Administration)‚ MBA; Department of Business Studies‚ Covenant University‚ Ota E-mail: Akandemeji@gmail.com Tel: 234-08035034209 Abstract IFRS is International Financial Reporting
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specifically tou ched on six measures of test quality‚ objectivity‚ practicability‚ reliability‚ validity‚ difficulty level and discrimination index. It also talks about mathematical measures like mean‚ median‚ mode‚ standard deviation and correlation that help in measuring test quality. Objective: 1. To enable the reader to define the quality of a test and measure it. a. To understand the concepts of reliability and validity in a test. b. To understand the various measurements used in
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DECOMMISSIONING COSTS [pic] |GAAP Switch | | |IAS 37.19 |Decommissioning costs are those that arise‚ for example‚ where an oil installation or nuclear | | |power station has to be dismantled at the end of its life. The impact of IAS 37 on the accounting| | |for such costs is profound. | |IAS 37 Appx C |The accounting for decommissioning costs
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reporting standards (IFRS) by corporate entities in Ghana and focuses on a selected Bank in Ghana. The problem of the study is that‚ adopting IFRS may present certain challenges such as lack of implementation guidance and costly nature of implementation‚ etc‚ despite the benefits to be enjoyed. Also‚ financial statement figures in the comparative information required by IFRS 1 may change due to recognition and recognition of certain items. The impact research analyzes the impact of IFRS on the financial
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EMP 5103 Reliability‚ Quality and Safety Engineering Dhillon‚ B‚ Reliability‚ Quality and Safety for Engineers‚ CRC Press‚ Boca Raton‚ Florida‚ 2005 Marks Report Mid Term Final Exam 30% 30% 40% Mar 30 Mar 2 Apr 6 Report Format : - Title - Summary 1- Introduction 2- Main Body Chapter 1 Chapter 2 3- Conclusion 4- References Books 1. Reiche‚ H.‚ Human Reliability‚ Pergaman Press‚ New York‚ 1986 Journal Articles 1. Willams‚ R.‚ Engineering Design‚ Journal of Mechanical Engineering‚ Vol‚ 10‚ 1982
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there are different ways to estimate reliability‚ it is necessary to provide a definition for the word reliability.” Reliability refers to the consistency of a measure. A test is considered reliable if we get the same result repeatedly. For example‚ if a test is designed to measure a trait (such as introversion)‚ then each time the test is administered to a subject‚ the results should be approximately the same. Unfortunately‚ it is impossible to calculate reliability exactly‚ but it can be estimated
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Reliability Analysis Reliability analysis is an important component of engineering work that draws on the areas of probability and statistics. As the name suggests‚ reliability analysis is concerned with the investigation of the failure rates of components and systems‚ which are typically represented as probabilities. Life testing is a general term used to describe the experimentation and statistical analysis performed to investigate failure rates. Probability distributions that are used to model
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U.S GAAP to IFRS Myechia McFadden Kaplan University I am for U.S. Gaap to change to IFRS. The main reason why I think this change should be made is because IFRS is global. The US GAAP is only good for the U.S. There are a few others reasons why I think this change should be made. U.S. GAAP (Generally Accepted Accounting Principles) is useful to present to potential investors and creditors and other users in making rational investment‚ credit and other financial decisions. The U.S GAAP has
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Comparing IFRS to GAAP Fair value accounting‚ sometimes known as mark to market accounting‚ has been around for many years and has applied to many types of assets and liabilities accounts. But‚ special attention has been placed on fair value reporting due to expanding use( or misuse) of financial instruments. FASB and IASB have issued exposure drafts focused on differences between international and U.S. Generally accepted accounting principles with respect to fair value accounting. Different
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Reliability and Validity Reliability and validity are important with any kind of research. Without them research and their results would be useless. This paper will define the types of reliability and validity as well as give examples of each. Both the data collection methods and the data collection instruments used in human services research will also be given. This paper will also look into why it is important to ensure that data collection methods as well as the instruments are reliable and
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