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Published Authors

Ene, E. Emeka
Baze University Abuja, Nigeria
Fair Value Accounting And Financial Report In Selected Conctruction Firms In Nigeria
The concept of fair value is the most fundamental innovative principle introduced by international financial reporting standards (IFRS) since its emergence in 2003. The concept invariably involves judgments and therefore remains susceptible to controversies and inconsistencies. This study set out to assess the implication of fair value predictive on the financial reports in seleted construction companies in Nigeria. The decision-useful

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