The value relevance of comprehensive income reporting in Nigeria
The transition to International Financial Reporting Standards (IFRS) requires Nigerian companies to mark-to-market certain financial assets and liabilities and to recognize holding gains and losses relating to these transactions as items of other comprehensive income. The two main objectives of this...
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| Format: | Thesis |
| Language: | eng eng |
| Published: |
2016
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| Subjects: | |
| Online Access: | https://etd.uum.edu.my/6720/1/s96144_01.pdf https://etd.uum.edu.my/6720/2/s96144_02.pdf |
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