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...
| 第一著者: | |
|---|---|
| フォーマット: | 学位論文 |
| 言語: | 英語 英語 |
| 出版事項: |
2016
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| 主題: | |
| オンライン･アクセス: | https://etd.uum.edu.my/6720/1/s96144_01.pdf https://etd.uum.edu.my/6720/2/s96144_02.pdf |