[Premium Times] I had earlier hinted that the Adoption Readiness Working Group set up by the Financial Reporting Council (FRC) of Nigeria came up with roadmap for adopting IFRS S1 and S2 in Nigeria which was launched by the Chairman of ISSB, Mr Emmanuel Faber. That, under the roadmap there are 4 adoption phases which are (1) early adopters for accounting period ending on or before December 31, 2023 (2) voluntary adopters for accounting period ending or before December, 2026 (3) mandatory adopters for accounting period
