NIGERIAN ACCOUNTING STANDARDS BOARD ACT
Section 8: Development of statement of accounting standards.
The Board shall observe the following procedure in the development of a statement of accounting standards(a) choice of a topic for standardisation;
(b) prepare and publish exposure draft;
(c) conduct a public hearing where necessary; and
(d) issue a statement of accounting standards.
Cite this section
Section 8, NIGERIAN ACCOUNTING STANDARDS BOARD ACT (2003).
https://repo.podus.ai/laws/nigerian-accounting-standards-board-act/section/8/