Departments Accounting THE EFFECTS OF ACCOUNTING STANDARDS AND TAX PRINCIPLES ON SPECIAL COMPANIES OPERATING IN NIGERIA Case Study of IBTC Chartered Bank Plc
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THE EFFECTS OF ACCOUNTING STANDARDS AND TAX PRINCIPLES ON SPECIAL COMPANIES OPERATING IN NIGERIA Case Study of IBTC Chartered Bank Plc
THE EFFECTS OF ACCOUNTING STANDARDS AND TAX PRINCIPLES ON SPECIAL COMPANIES OPERATING IN NIGERIA Case Study of IBTC Chartered Bank Plc

TABLE OF CONTENTS

Declaration.. iii

Certification.. iv

Dedication.. v

Acknowledgementvi

Table of contents. vii

CHAPTER ONE.. 1

1.0 Background of the Study. 1

1.1 Research Questions. 3

1.2 Purpose of the Study. 4

1.3 Statement of Hypothesis. 5

1.4 Significance of the Study. 5

1.5 Scope of the Study. 6

1.6 Limitation of the Study. 7

1.7 Plan of Study. 7

1.8 Definition of Relevant Terms. 8

CHAPTER TWO.. 9

2.0 Literature Review.. 9

2.1 Relevant Provisions of SAS 10/IAS 30. 10

2.2 Disclosure Requirement Financial Reporting. 11

2.3 Balance Sheet12

2.4 Accounting Policies. 15

2.5 Accounting Standard. 20

2.6 Investments in Securities. 27

2.7 Statement of Accounting Standard SAS 15, on Accounting by Banks and Non Bank Financial34

2.8 International Accounting Standards IAS 3034

2.9 Taxation Principle. 37

2.10 Taxation of Special Companies. 55

2.11 Reasons for Taxation.. 58

2.12 Principles of a Good Tax System.. 59

CHAPTER THREE.. 61

3.0 Investment Banking and Trust Company Plc. 61

3.1 Problems Confronting the Bank. 63

3.2 Population of Study and Sampling Method. 63

3.3 Method of Data Collection.. 64

3.4 Techniques of Data Analysis. 65

CHAPTER FOUR.. 67

4.0 Data Analysis and Presentation.. 67

4.1 Analysis of Research Questions. 70

4.2 Testing and Interpretation of Hypothesis. 78

CHAPTER FIVE.. 83

5.0 Summary, Conclusion and Recommendation.. 83

5.1 Summary of Findings. 83

5.2 Conclusion.. 84

5.3 Recommendation.. 85

5.4 Areas of Further Studies. 86

Bibliography. 87

Appendix. 88

CHAPTER ONE

1.0 Background of the Study

Dealing with special companies entails special cautions because of their way of operations. This research work is limited to bankan investment bank which will show to us, the ways they carry on with the application of accounting standards and tax principles.

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