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Patience Ofori

Master's thesis

Financial reporting for non-current and current assets under national GAAP and global IFRS for SME. Evidence from Ghana

Financial reporting for non-current and current assets under national GAAP and global IFRS for SME. Evidence from Ghana
Abstract:
The general objective of the study is to identify the impact of financial reporting for Non-current and Current Assets, under the Ghana Accounting Standards (GAS/GAAP), and the global IFRS, on the performance of a chosen SME from Ghana; and to identify the merits and demerits of both framework and to make recommendations for their further revision. The specific objectives includes the following: • …more
Abstract:
The general objective of the study is to identify the impact of financial reporting for Non-current and Current Assets, under the Ghana Accounting Standards (GAS/GAAP), and the global IFRS, on the performance of a chosen SME from Ghana; and to identify the merits and demerits of both framework and to make recommendations for their further revision. The specific objectives includes the following: • …more
 

Keywords

International Financial Reporting Standard Current Assets Non–current Assets International Accounting Standards Ghana Accounting Standards
 
Language used: English
Date on which the thesis was submitted / produced: 27. 7. 2020
Identifier: https://is.muni.cz/th/w0nmi/

Thesis defence

  • Date of defence: 10. 9. 2020
  • Supervisor: Ing. Oleksandra Lemeshko
  • Reader: Ing. Bc. Jana Hvozdenská, Ph.D.

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Institution archiving the thesis and making it accessible: Masarykova univerzita, Ekonomicko-správní fakulta
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