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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/5251
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dc.contributor.authorSHIMELS, HENOK-
dc.date.accessioned2020-04-07T10:43:09Z-
dc.date.available2020-04-07T10:43:09Z-
dc.date.issued2018-12-
dc.identifier.uri.-
dc.identifier.urihttp://hdl.handle.net/123456789/5251-
dc.description.abstractThis paper examines the assessment of adoption of International Financial Reporting Standard (IFRS) in Ethiopian public enterprise.Using a sample of 76 selected finance department employees under the ministry of public enterprise. The data was collected using primary and secondary data collection method. Primary data using questionnaires and Secondary data reviewing documents, manuals, websites and books. And the researcher used mixed approach or the hybrid of the quantitative and qualitative approaches. Then the collected data are analyzed using statistical analysis of descriptive statistics present using tables, and asses its importance of adoption and challenges faced to IFRS adoption for Enterprises, the importance of adoption is also provide information to the stake holders and the management and make the enterprise competent globally On the other hand the enterprises have challenges on the adoption of IFRS, especially lack of training and training institution lack competent specialist, skill man power and guidelines. Finally, the study brought summery of the finding The Adoption of IFRS is motivated by both internal and external factors: internally, the demand of professionals, academics and preparers to work with international trends and externally pressure from global audit firms and other international organizations, conclusion also provides numerous importance‟s for the development enterprises of Ethiopia including, improves the efficiency and effectiveness of financial statement, and also increase transparency and accountability financial report for internal users and recommendation. the enterprises should identify and determine the importance adoption of IFRS through active participation of all stakeholders and effectively communicate to the stakeholders and develop its own IFRS training plan for accounting and finance personnel for the enterprises under the ministry of public enterprise.en_US
dc.language.isoenen_US
dc.publisherSt. Mary's Universityen_US
dc.subjectAdoption, challenge, Ethiopia, importanceen_US
dc.subjectInternational Financial Reporting Standard (IFRS),en_US
dc.titleASSESSMENT OF IFRS ADOPTION IN PUBLIC ENTERPRISE OF ETHIOPIA; CHALLENGE AND IMPORTANCEen_US
dc.typeThesisen_US
Appears in Collections:Accounting and Finance

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