International Journal of Legal Developments & Allied Issues

Financial reporting is critical for accountability and transparency in business organizations, including Small and Medium Enterprises (SMEs). Financial reporting plays a vital role in enhancing the sustainability, financial performance, and credibility of SMEs in Nigeria. Uniform financial reporting standards such as GAAP and IFRS have a significant impact on global business practices. SMEs contribute to

“The costs of AML compliance in the UK have been rising disproportionately for over a decade, yet levels of financial crime continue to rise. So, perhaps it is time to think about how effective present anti-money laundering (AML) controls are at an operational level. As such, a difficult but honest question needs to be asked:

The approach used for a project’s execution has a significant influence on its success. Project managers play a crucial role in the selection and implementation of suitable techniques that are customised to meet project needs and the organisational environment. Techniques for incorporating various approaches into project teams stress the value of teamwork, communication, and goal

This paper investigates the crucial role of anti-money laundering (AML) laws and institutions in Nigeria in achieving the Sustainable Development Goal (SDG) 16 objectives of encouraging peace, justice, and strong institutions. For decades, Nigeria has unsuccessfully grappled with the challenge of establishing an effective legal framework to tackle money laundering, especially in the government space.

Trade secret is a favoured medium for the protection of traditional knowledge and associated genetic resources. The ease of using trade secrets is seamless as no registration is required, rather, the commercially relevant tradition and/or the use of associated genetic resource(s) should be kept secret and practically protected to benefit from trade secrets protection designed

There has been a growing trend in recent years where it is argued that the nation-state is losing its ability to dictate the political allegiance of its citizens. Instead, citizens are increasingly seeing loyalty as a personal choice. These claims become more evident for various reasons. One of them is the increasing number of identifications