Description
TABLE OF CONTENTS
1.0 Background of the Study. 1
1.3 Statement of Hypothesis. 5
1.4 Significance of the Study. 5
1.6 Limitation of the Study. 7
1.8 Definition of Relevant Terms. 8
2.1 Relevant Provisions of SAS 10/IAS 30. 10
2.2 Disclosure Requirement Financial Reporting. 11
2.6 Investments in Securities. 27
2.7 Statement of Accounting Standard SAS 15, on Accounting by Banks and Non Bank Financial34
2.8 International Accounting Standards IAS 3034
2.10 Taxation of Special Companies. 55
2.11 Reasons for Taxation.. 58
2.12 Principles of a Good Tax System.. 59
3.0 Investment Banking and Trust Company Plc. 61
3.1 Problems Confronting the Bank. 63
3.2 Population of Study and Sampling Method. 63
3.3 Method of Data Collection.. 64
3.4 Techniques of Data Analysis. 65
4.0 Data Analysis and Presentation.. 67
4.1 Analysis of Research Questions. 70
4.2 Testing and Interpretation of Hypothesis. 78
5.0 Summary, Conclusion and Recommendation.. 83
5.4 Areas of Further Studies. 86
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