Abiahu Mary-Fidelis Chidoziem

Financial Information Disclosure and the Reliability of Fair Value Estimations in Published Financial Statements: Evidence from Real Estate Sector in Nigeria

Ameachi Patrick Egbunike, Abiahu Mary-Fidelis Chidoziem & Sandra Eseoghene Okwuada · Asian Journal of Economics, Business and Accounting · 2017

The inadequacy of historical cost measurement has been unto capture current market information and conditions have given rise to the increased use of fair value measurement. However, there has been a controversy as to whether Fair Value Accounting actually satisfies this need it...

Open access Research Article 10.9734/AJEBA/2017/37250

Assessment of Deferred Tax Recognition and Measurement under IFRS and Nigeria-SAS: An Empirical Examination

Ogbodo Cy. Okenwa, Egbunike Francis Chinedu & Abiahu Mary-Fidelis Chidoziem · Asian Journal of Economics, Business and Accounting · 2017

This study examines the recognition and measurement of deferred taxes of manufacturing companies in Nigeria under IAS 12 and Nigerian-SAS. Deferred tax liabilities are recognized for taxable temporary differences and deferred tax assets are recognized for deductible temporary dif...

Open access Research Article 10.9734/AJEBA/2017/37651