NIGERIAN ACCOUNTING STANDARDS BOARD ACT
Section 17: Powers to accept gifts.
(1) The Board may accept any gift of land, money or other property on such terms and conditions, if any, as may be specified by the person or organisation making the gift.
(2) The Board shall not accept any gift if the conditions attached by the person or organisation making the gift are inconsistent with the objectives of the Board under this Act.
Cite this section
Section 17, NIGERIAN ACCOUNTING STANDARDS BOARD ACT (2003).
https://repo.podus.ai/laws/nigerian-accounting-standards-board-act/section/17/