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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Bibliographic Details
Main Author: Baba, Usman Aliyu
Format: Thesis
Language:eng
eng
Published: 2016
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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