ABSTRACT
The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors. These financial statements are prepared to confirm with “generally accepted accounting principles” such “principles” have evolved over time or have been made acceptable by decree from official rule making body.
Accounting principles result from an essentially political process. The government through the Securities and Exchange Commission (SEC) prescribes the methods of accounting profession through its board, Nigeria Accounting Standards Boards also issue statements of accounting standards as guide for prepares of financial statements.
In explanation of the above, the researcher examined the usefulness of the statement produced by the accounting profession’s organ (NASB) and how they are being complied with, its achievements and problems, hypothesis was also conducted.
Chapter five, discussed the findings of the study. It was discovered from the findings that accounting standards application in preparing financial statement have came to conclusion that it contributes numerously not to the company – Guinness (Nig) Plc, Enugu also on the nation’s economy as a whole.
TABLE OF CONTENTS
Cover page
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of content
CHAPTER ONE
1.1 INTRODUCTION
1.2 Background Of The Study
1.3 Statement Of The Problem
1.4 Purpose of the study
1.5 Scope Of The Study
1.6 Statement of hypothesis
1.7 Scope and limitation of the study
1.8 Definition of terms
CHAPTER TWO
2.1 REVIEW OF RELATED LITERATURE
2.2 Historical development of accounting standards
2.3 Users of accounting standards
2.4 The making of accounting standards
2.5 Application and compliance
2.6 Usefulness/benefits of standards
CHAPTER THREE
3.1 Research design and methodology
3.2 Population and sample size
3.3 Sources of data
3.4 Data collection techniques
CHAPTER FOUR
4.1 PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
4.2 Presentation and analysis of data
4.3 Interpretation of data
4.4 Test of hypothesis
CHAPTER FIVE
5.1 FINDINGS, CONCLUSION AND RECOMMENDATION
5.2 Findings
5.3 Conclusion
5.4 Recommendation
Bibliography
Appendices (questionnaires)
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CITE THIS WORK
(2014, 12). The Usefulness Of Accounting Standards In The Preparation Of Financial Statements (a Case Study Of Guiness Nigeria Plc).. ProjectStoc.com. Retrieved 12, 2014, from https://projectstoc.com/read/5588/the-usefulness-of-accounting-standards-in-the-preparation-of-financial-statements-a-case-study-of-guiness-nigeria-plc-7973
"The Usefulness Of Accounting Standards In The Preparation Of Financial Statements (a Case Study Of Guiness Nigeria Plc)." ProjectStoc.com. 12 2014. 2014. 12 2014 <https://projectstoc.com/read/5588/the-usefulness-of-accounting-standards-in-the-preparation-of-financial-statements-a-case-study-of-guiness-nigeria-plc-7973>.
"The Usefulness Of Accounting Standards In The Preparation Of Financial Statements (a Case Study Of Guiness Nigeria Plc).." ProjectStoc.com. ProjectStoc.com, 12 2014. Web. 12 2014. <https://projectstoc.com/read/5588/the-usefulness-of-accounting-standards-in-the-preparation-of-financial-statements-a-case-study-of-guiness-nigeria-plc-7973>.
"The Usefulness Of Accounting Standards In The Preparation Of Financial Statements (a Case Study Of Guiness Nigeria Plc).." ProjectStoc.com. 12, 2014. Accessed 12, 2014. https://projectstoc.com/read/5588/the-usefulness-of-accounting-standards-in-the-preparation-of-financial-statements-a-case-study-of-guiness-nigeria-plc-7973.
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