AN IMPACT OF ACCOUNTING STANDARDS ON FINANCIAL STATEMENT (A CASE STUDY OF UNION BANK PLC, UNITY BRANCH ILORIN)

TABLE OF CONTENTS

TITLE PAGE                                                                                             I

CERTIFICATION                                                                                                II

DEDICATION                                                                                           III

ACKNOWLEDGEMENT                                                                          IV

TABLE OF CONTENT                                                                              V

CHAPTER ONE:         INTRODUCTION

1. BACKGROUND OF THE STUDY                                                  1
   1. STATEMENT OF THE PROBLEM                                                 2
   1. SIGNIFICANCE OF THE STUDY                                                  3
   1. RESEARCH QUESTION                                                                 3
   1. OBJECTIVES OF THE STUDY                                                      4       
   1. LIMITATION OF THE STUDY                                                       5
   1. SCOPE OF THE STUDY                                                                 6
   1. DEFINITIONS OF TERMS                                                              7

CHAPTER TWO:        LITERATURE REVIEW

2.1     ACCOUNTING STANDARD                                                                   9

2.2     CONCEPTUAL FRAMEWORK                                                      11

2.3     THE MOVE TOWARDS STANDARDISATION                                     12

2.4     DISCLOSURE REQUIREMENT OF SAS1 TO DATE                             15

2.5     FORMULATION OF STATEMENT OF ACCOUNTING STANDARD17

CHAPTER THREE:    RESEARCH METHODOLOGY

3.1     HISTORICAL BACKGROUND OF UNION BANK OF NIGERIA PLC  20

3.2     THE POPULATION                                                                         22

3.3     SELECTIONS OF THE SAMPLE                                                    22

3.4     DATA COLLECTION METHODS                                                  23

3.5     LIMITATION OF THE STUDY                                                       23

3.6     EXPLANATION TO QUESTIONNAIRE                                        24

CHAPTER FOUR:       DATA ANALYSIS

4.1     PRESENTATION OF DATA                                                           28

4.2     INTERPRETATION OF HYPOTHESIS                                          33     

4.3     TEST OF HYPOTHESIS                                                                           37

CHAPTER FIVE:SUMMARY CONCLUSION, RECOMMENDATIONS

5.1     SUMMARY                                                                                      38

5.2     CONCLUSION                                                                                 38

5.3     RECOMMENDATIONS                                                                            39

          REFERENCES                                                                                 41

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