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Assessing The Level Of Compliance With International Financial Reporting Standards Among Ghana Club 100 Companies As At The 18th Edition
This study is undertaken to identify the level of compliance with International Financial Reporting Standards (IFRS) among the unlisted firms in the Ghana Club 100 companies as at the 18th edition. The study examines how understandability, faithful representation, reliability and comparability influence the unlisted companies to comply with IFRS. The study sampled 50 unlisted firms. Questionnaires were used to gather data and the Statistical Packages for Social Service (SPSS) was used to analysis the data. The finding indicates that comparability and reliability positively and significantly influence IFRS compliance.
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