Key Features:

- No of Pages:85

- No of Chapters: 05

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Introduction:

Abstract

The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors. These financial statements are prepared to confirm with “generally accepted accounting principles” such “principles” have evolved over time or have been made acceptable by decree from official rule making body.



Accounting principles result from an essentially political process. The government through the Securities and Exchange Commission (SEC) prescribes the methods of accounting profession through its board, Nigeria Accounting Standards Boards also issue statements of accounting standards as guide for prepares of financial statements.



In explanation of the above, the researcher examined the usefulness of the statement produced by the accounting profession’s organ (NASB) and how they are being complied with, its achievements and problems, hypothesis was also conducted.



Chapter five, discussed the findings of the study. It was discovered from the findings that accounting standards application in preparing financial statement have came to conclusion that it contributes numerously not to the company – Guinness (Nig) Plc, Enugu also on the nation’s economy as a whole.

Table of Content

Cover page

Title page

Approval page

Dedication

Acknowledgement

Abstract

Table of content



CHAPTER ONE

1.1 INTRODUCTION

1.2 Background Of The Study

1.3 Statement Of The Problem

1.4 Purpose of the study

1.5 Scope Of The Study

1.6 Statement of hypothesis

1.7 Scope and limitation of the study

1.8 Definition of terms



CHAPTER TWO

2.1 REVIEW OF RELATED LITERATURE

2.2 Historical development of accounting standards

2.3 Users of accounting standards

2.4 The making of accounting standards

2.5 Application and compliance

2.6 Usefulness/benefits of standards



CHAPTER THREE

3.1 Research design and methodology

3.2 Population and sample size

3.3 Sources of data

3.4 Data collection techniques



CHAPTER FOUR

4.1 PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

4.2 Presentation and analysis of data

4.3 Interpretation of data

4.4 Test of hypothesis



CHAPTER FIVE

5.1 FINDINGS, CONCLUSION AND RECOMMENDATION

5.2 Findings

5.3 Conclusion

5.4 Recommendation

Bibliography

Appendices (questionnaires)

Introduction

The introduction of this research is only available in the paid version.