The need for global financial language gave birth to International Financial Reporting Standards IFRS . The adoption of IFRS has been argues to have changed the manner in which the financial statements are prepared, presented and reported. IFRS represents a single set of high quality, globally accepted accounting standards that can enhance comparability of financial reporting across the globe. Okpala Ngozi Eugenia | Anichebe Alphonsus Sunday "The Implementation of Provisions of IFRS Framework and Financial Perfomance of Banks" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-1 , December 2018, URL: http://www.ijtsrd.com/papers/ijtsrd19074.pdf
http://www.ijtsrd.com/management/accounting-and-finance/19074/the-implementation-of-provisions-of-ifrs-framework-and-financial-perfomance-of-banks/okpala-ngozi-eugenia