Abstract
This paper examined the compliance level with IFRS-16 disclosure requirements among transportation and logistics firms listed on the Nigerian Exchange Group (NEX Group). A sample of 15 firms, which claimed to have adopted IFRS-16 in January 2019, was analyzed based on their audited annual reports for 2019 and 2020. The study employed a compliance checklist index adapted from the IFRS Compliance, Presentation, and Disclosure Checklist 2021 and the KPMG Guide to Annual Financial Statements – Disclosure Checklist 2020.