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https://ruomo.lib.uom.gr/handle/7000/508
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 SMEs Beverage Industry Extroversion 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. |
URI: | http://www.mfsociety.org/modules/modMainContent/uploadFiles/miscFiles/1438852409-MFC2015-Booklet-for-Distribution_2015-06-19.pdf https://ruomo.lib.uom.gr/handle/7000/508 |
Appears in Collections: | Department of Applied Informatics |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Maria Dimitriou, Postprint of 22nd Annual MFS 2015_1.pdf | 356,87 kB | Adobe PDF | View/Open | |
Maria Dimitriou 22nd Annual MFS 2015_1 APPENDIΧ 1 - IAS and IFRS.pdf | 257,64 kB | Adobe PDF | View/Open | |
Maria Dimitriou 22nd Annual MFS 2015_1 APPENDIΧ 2 - Financial Statements.pdf | 374,68 kB | Adobe PDF | View/Open |
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