An Analysis of International Financial Reporting Standards (IFRS) Issues Concerning Some Elements of Accounting in Oil and Gas Industries in Nigeria

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Uwaoma Ironkwe ; Ordu Promise A. (2015)
  • Journal: International Journal of Management Science and Business Administration, volume 1, issue 9 August, pages 14-32
  • Subject: International Financial Reporting Standards (IFRS), IFRS 6 and 13, Oil and Gas Companies, Nigeria
    • jel: jel:M00

IFRS cut across all segments of industries. However, concerning the Oil and Gas industry sectors, IFRS has significant impact. IFRS has various guidelines that help to make the convergence to the new system, especially, in Oil and Gas accounting and reporting easy. Inte... View more
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