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As Nigeria converges to IFRS in 2012, this study draws from empirical works on the implementation of the standards to highlight the benefits that would be derived by Nigerian firms from implementing a global accounting standard. Using a descriptive research approach, the study documents the benefits of converging to IFRS as being easy comparison of financial statements leading to global financial harmonization, access to capital, enhanced cross-border listing, increased transparency, enhanceddoi:10.5539/ijbm.v7n15p98 fatcat:uosedv6lgzfvbhfgqfafjh7pnm