Description
An assessment of the level of compliance with IFRS 16 by listed oil and gas companies in Nigeria.
Abstract
This study assessed the level of compliance of the quoted oil and gas companies in the Nigerian stock exchange, which the data was generated from the annual reports and accounts of the sampled companies for the period of five years starting from 2016 to 2020 with a population of 13 and a sample size of 8 was used. The result which showed strong compliance with the IFRS 16 requirements was analyzed using Microsoft Excel package. The study recommends that all relevant authorities should emphasis on full compliance of the requirement of the standards. The descriptive statistic is used to organize and summarize the data with a view to reducing the cumbersomeness and making it meaningful and comprehensive. For the purpose of the study, the descriptive statistics used are mean, minimum values, maximum values and standard deviation…
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