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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/6309
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dc.contributor.authorBahiru, Samuel-
dc.date.accessioned2021-10-05T13:11:20Z-
dc.date.available2021-10-05T13:11:20Z-
dc.date.issued2021-06-
dc.identifier.uri.-
dc.identifier.urihttp://hdl.handle.net/123456789/6309-
dc.description.abstractEthiopia is one of those countries that face serious challenges to implement IFRS. Therefore this research focus with the adoption of international financial reporting standards (IFRS). Benefit and challenges of IFRS in Ethiopia Toll Road Enterprise. To achieve this objective, both primary and secondary data were collected from the finance department staff who were selected purposively based. The primary data collected through questioner who filled 35 staffs of the finance department, interview and the secondary data collected through documents, and analyzed by using different descriptive statistics. Finally the result of the study shown the main challenges in the process of adopting IFRS including significant cost of adoption of IFRS, lack of IFRS implementation of guidance, lack of training institution, proper instruction and evaluation from regulatory bodies, lack of availability of competent specialties, increased volatility of earning, tax driven nature of previous standards and problem with IFRS use of fair value accounting. The other challenge for the enterprise was there is no benchmarking organization similarly working structure.en_US
dc.language.isoenen_US
dc.publisherST. MARY’S UNIVERSITYen_US
dc.subjectIFRS, Benefit/Implementation, Challengesen_US
dc.titleChallenges and Opportunities the Adoption of International Financial Reporting Standards (IFRS): In the Case study Ethiopian Toll Road Enterprise.en_US
dc.typeThesisen_US
Appears in Collections:Accounting and Finance

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