This study is a review of the impact of International Public Sector Accounting Standards (IPSAS) on the preparation of financial statements in Nigeria. The main aim of this study is to examine the impact of IPSAS on the preparation of financial statements in Nigeria. The researcher used secondary data obtained from published works of other scholars as a source of data to arrive at results. The findings of this research reveal that the implementation of IPSAS would enhance uniformity in the preparation of financial statements which will consequently give room for comparability of financial statements worldwide. It was also discovered that the implementation of IPSAS would improve
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