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Emmanuel Gyamera
Department Of Accounting, Faculty Of Accounting, Banking And Finance, University Of Professional Studies, Accra
Compliance With International Financial Reporting Standard 7 (ifrs 7): A Study Of Listed Banks In Ghana
The purpose of this study was to identify the extent to which listed banks on Ghana Stock Exchange comply with International Financial Reporting Standards, with particular reference to financial instruments IFRS 7. The study also identified factors influencing compliance level of IAS/IFRS among banks. The compliance level of IFRS 7 by listed Banks on Ghana Stock Exchange was measured using

Emmanuel Gyamera
Department Of Accounting, Faculty Of Accounting, Banking And Finance, University Of Professional Studies, Accra
The Small And Medium Enterprises Attitude Towards Tax Stamp: A Case Study Of Tax Payers In Ghana
Tax stamps date back to the Ottoman Empire. "Damga Resmi" was already in use by the sixteenth century. Tax stamp implementation in Ghana was enacted by Act 873 of the Excise Stamp Act, 2013. It is structured to enhance tax collection in the Ghanaian economy that has in the past years suffered dwindling tax revenue. The tax stamp is a

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