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FINANCIAL REPORTING IN NIGERIA, PROBLEM AND SOLUTION.

CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

Financial reporting is principally concerned with the communication of financial Information relating directly or indirectly or indirectly to an enterprises resource, Obligations, earnings etc. The principal reporting medium is normally financial statement financial statements are important measure of communicating for useful purpose. The usage of scare economic resources by an enterprise. As such, they need to contain all relevant information to be realized, and be reality understood by the well-informed reader. When different accounting treatment and disclosures are used for essentially the same transaction or when information is omitted, the chances of the information provided in the financial statements being misleading or maunders are insured. Although there may sometimes be good reasons for differences in accounting standards, principles, applications or disclosures that evolved at national level or otherwise over turn now with the introduction of MIDF and the level of public interest developing in financial reporting may be a good time to look at our local reporting form an overall perspective. These issues of validity and credibility from the care of me of my topic “financial Reporting in Nigeria: problems and solution.” The objectives of my speech are to identify and define the problems in financial reporting in Nigeria at present and thereafter to offer or suggest solutions or recommendations. Thereon. In this regard, a brief over view of the evolution of financial reporting. Its objectives and the overall challenges facing if will be conducted.

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