IFRS Roadmap Information Adequacy in LDCs, Evidence from Nigeria

This report highlights the importance of roadmap information to achieving successful IFRS transition in the LDCs. However, the findings show that the information in Nigeria's transition roadmap is not adequate enough to guide the stakeholders through the transition process particularly the information on education and awareness facets. The Report also discusses concepts and approaches (such as interactive backcasting, transition management, and knowledge management) imperative to achieving successfully public policy implementation.