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Τίτλος: Impact of IFRS on Financial Statements in Greece: Application in a Multinational Company
Αλλοι Τίτλοι: Αντίκτυπος των ΔΠΧΠ στις Χρηματοοικονομικές Καταστάσεις στην Ελλάδα: Εφαρμογή σε Πολυεθνική Εταιρεία
Συγγραφείς: Dimitriou, Maria
Stavropoulos, Antonis
Τύπος: Conference Paper
Θέματα: FRASCATI::Social sciences::Economics and Business::Accounting
FRASCATI::Social sciences::Economics and Business::Finance
Ημερομηνία Έκδοσης: Δεκ-2014
Εκδότης: Hellenic Finance and Accounting Association
Τίτλος Τόμου: 13th Annual Conference of the Hellenic Finance and Accounting Association
Επιτομή: In this paper, we focused on the process of international harmonization with particular reference to the adoption of International Financial Reporting Standards (IFRS) in listed and unlisted firms in Greece. To do this, the paper is based on the data obtained from the literature survey and archival sources in the context of IFRS’s adoption worldwide mainly from the organization itself. We introduce the background of IFRS, the benefits, its goals and then we explore the fundamental differences between IFRS and Greek GAAP (find financial statements prepared according to Greek GAAP, converted to IFRS, compare them, find cash flows). Additionally, we go into a few of the major changes that occur within the various financial statements when converting to IFRS from Greek GAAP. As the statement of cash flows is an extra regulation for Greek GAAP, we give an example of this statement and its usefulness in a Greek multinational company. Concerning that, it is apparent that IAS 7/IFRS improves the relevance, and thereby, the quality, or at least some reported numbers. Greece has adopted IFRS in order to participate in the benefits it offers. In the end, the paper highlights the most important aspects of the paper.
URI: http://www.hfaa.gr/?p=1310,http://www.uom.gr/modules.php?op=modload&name=News&file=article&sid=6485&tmima=1&categorymenu=7
https://ruomo.lib.uom.gr/handle/7000/485
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