Abstract
Purpose . This paper attempts to re-examine the decision of Nigeria to begin a phased adoption of International financial reporting standards from 2012.Certain emerging issues have made this important. They include researches on the effects of IFRS from the perspective of early adopters, the timeline set for adoption of IFRS by Nigeria, the current state of accounting, legal, regulatory and technological infrastructure in Nigeria and the delay by US, one of the major trading partners of Nigeria to make a firm commitment to the date of adoption. Design/Method/Approach In doing this, we rely extensively on review of theoretical and empirical literature germane to the objective of the paper.
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