The International Journal of Business & Management

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The study examined the level of banks compliance with International Financial Reporting Standards in Nigeria. The research design is a descriptive survey. The study population consists of all workers in the Money Deposit Banks in Nigeria. Through purposive and simple random sampling technique, A sample of 100 respondents were selected being those who have financial accounting and IFRS knowledge, and skills. The questionnairewas used to collect data and it was analyzed through multiple regression analysis techniques. Findings showed that (df 65, r=0.189, p 0.788) there has been no significant compliance with IFRS framework in Nigeria. It is, therefore, recommended that the Money Deposit Banks should engage their staff in informal training to enable significant compliance with IFRS framework. The Central Bank, Financial Reporting regulatory bodies/ agencies should ensure to set a check and balance mechanism that will be capable of ensuring total compliance.


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