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Title: IFRS and more Recently IFRS for SMEs Impact on Financial Statements Compared to Greek GAAP: The Case of SMEs in Beverage Industry
Other Titles: ΔΠΧΠ και πιο πρόσφατα ΔΠΧΠ για τις ΜμΕ Αντίκτυπος στις Χρηματοοικονομικές Καταστάσεις σε σύγκριση με τις ελληνικές ΓΠΛΑ: η περίπτωση των ΜμΕ στη βιομηχανία ποτών
Authors: Dimitriou, Maria
Chairs: Negakis, C.
Theodossiou, P.
Type: Article
Subjects: FRASCATI::Social sciences
FRASCATI::Social sciences
Keywords: IAS/IFRS
Greek GAAP
Greek General Chart of Account
Anglo-Saxon / French and German Model
New Greek Standards
Beverage Industry
Attractive Investments
Value Creation
Market Efficiency
Issue Date: Jun-2015
Publisher: Multinational Finance Society - C/O Global Business Publications
Volume Title: 22nd Annual Conference of the Multinational Finance Society
Abstract: There have been major changes in financial reporting in recent years. The most obvious one is the continuing adoption of International Financial Reporting Standards (IFRS) worldwide, and more recently, of the recognition of the importance of Small and Medium-Sized Entities, IFRS for SMEs. SMEs in Greece today, regardless of their size and their sector of activity, required and encouraged to exchange financial information in a meaningful and trustworthy manner. The paper aims to investigate the main accounting and business-related issues for SMEs in the Greek Beverage Industry which proves to be a matter of great importance and of considerable research interest for the last three years. It considers currently effective standards and highlights future developments and challenges that could impact accounting in the industry in the years to come.
Appears in Collections:Department of Applied Informatics

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