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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 IFRS 7 disclosure checklist constructed by Delloite to estimate Mandatory Disclosure for 2015 and 2016. We observed a high degree of compliance level for both years by the listed banks in Ghana with IFRS 7. However, there is still gap between claiming to comply and actual compliance with IFRS
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