Regulatory Deferral Account: A Review of Literature
Okon, Edet Eyibio, Siyanbola, Trimisiu Tunji, Aliu, Arinola Kafayat & Okunade, Richard Adeleye · Asian Journal of Economics, Business and Accounting · 2022
The study investigated into the IFRS 14 Regulatory Deferral Standard which came into effect in 2016 as an interim standard to explore its strength. Paper review using purposive sampling method was made. The works of four world professional accountant namely; Grant Thornton; KPMG;...
Open access
Research Article
10.9734/ajeba/2022/v22i2130699